REPORT on the proposal for a regulation of the European Parliament and of the Council amending Regulation (EU) No 549/2013 and repealing 11 legal acts in the field of National Accounts

1.7.2022 - (COM(2021)0776 – C9‑0461/2021 – 2021/0407(COD)) - ***I

Committee on Economic and Monetary Affairs
Rapporteur: Irene Tinagli

Amendments

Procedure : 2021/0407(COD)

Document stages in plenary

Document selected :

A9-0202/2022

Texts tabled :

A9-0202/2022

Debates :

Votes :

PV 02/02/2023 - 5.6

Texts adopted :

P9_TA(2023)0025

DRAFT EUROPEAN PARLIAMENT LEGISLATIVE RESOLUTION
PROCEDURE – COMMITTEE RESPONSIBLE
FINAL VOTE BY ROLL CALL IN COMMITTEE RESPONSIBLE

DRAFT EUROPEAN PARLIAMENT LEGISLATIVE RESOLUTION

on the proposal for a regulation of the European Parliament and of the Council amending Regulation (EU) No 549/2013 and repealing 11 legal acts in the field of National Accounts

(COM(2021)0776 – C9‑0461/2021 – 2021/0407(COD))

(Ordinary legislative procedure: first reading)

The European Parliament,

– having regard to the Commission proposal to Parliament and the Council (COM(2021)0776),

– having regard to Article 294(2) and Article 338(1) of the Treaty on the Functioning of the European Union, pursuant to which the Commission submitted the proposal to Parliament (C9‑0461/2021),

– having regard to Article 294(3) of the Treaty on the Functioning of the European Union,

– having regard to the opinion of the European Central Bank of 25 March 2022 [1],

– having regard to Rule 59 of its Rules of Procedure,

– having regard to the report of the Committee on Economic and Monetary Affairs (A9-0202/2022),

1. Adopts its position at first reading hereinafter set out;

2. Calls on the Commission to refer the matter to Parliament again if it replaces, substantially amends or intends to substantially amend its proposal;

3. Instructs its President to forward its position to the Council, the Commission and the national parliaments.

Amendment 1

AMENDMENTS BY THE EUROPEAN PARLIAMENT [*]

to the Commission proposal

---------------------------------------------------------

2021/0407 (COD)

Proposal for a

REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL

amending Regulation (EU) No 549/2013 and repealing 11 legal acts in the field of national accounts

(Text with EEA relevance)

THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty on the Functioning of the European Union, and in particular Article 338 (1) thereof,

Having regard to the proposal from the European Commission,

After transmission of the draft legislative act to the national parliaments,

Having regard to the opinion of the European Central Bank [2],

Acting in accordance with the ordinary legislative procedure,

Whereas:

(1) Regulation (EU) No 549/2013 of the European Parliament and of the Council [3], which established the revised European System of Accounts (ESA 2010), contains the reference framework of common standards, definitions, classifications and accounting rules for drawing up the accounts of the Member States for the statistical requirements of the Union, in order to obtain comparable results between Member States.

(2) Annex A to Regulation (EU) No 549/2013 provides for the methodology for the drawing up of the accounts of the Member States.

(3) During the application of Regulation (EU) No 549/2013, minor textual inconsistencies have been identified in Annex A to that Regulation, and those inconsistencies should be corrected.

(4) Annex B to Regulation (EU) No 549/2013 (the “transmission programme”) provides for a set of tables of national accounts data and related metadata to be transmitted for Union purposes within specified time limits.

(5) The transmission programme of national accounts data and related metadata should be updated to take into account changing user needs, NextGenerationEU, and new policy priorities, and the development of new economic activities in the Union.

(6) The 49th Session of the United Nations Statistical Commission considered and endorsed the revised classification for the Classification of Individual Consumption by Purpose (COICOP 2018), as the internationally accepted standard. Regulation (EU) No 549/2013 makes reference to the previous classification (COICOP 1999) in both Annex A and Annex B, and therefore those references should be updated.

(6 a) Periodic updates are needed to take into account the interaction between globalisation, the green and digital transitions and national accounts in order to provide decision-makers with the necessary data and knowledge in order to ensure competitiveness, financial stability, budgetary resilience, sound public finances and fair tax policy. Furthermore, the 51st session of the United Nations Statistical Commission has already requested the Intersecretariat Working Group on National Accounts (ISWGNA) to develop a roadmap for the revision of the 2008 System of National Accounts for adoption by the Commission in 2025.

(6 b) The update of international manuals on national accounting is necessary, in particular with regard to well-being and sustainability, given that so much of the activity affecting the economic well-being of the population occurs beyond the production frontier.

(7) Regulation (EU) No 549/2013 should therefore be amended accordingly.

(8) Following the entry into force of Regulation (EU) No 549/2013 and of Regulation (EU) 2019/516 of the European Parliament and of the Council [4], eleven legal acts based on the previous European System of Accounts, established by Council Regulation (EC) No 2223/96 [5], are no longer relevant. The measures set out in this Regulation should replace those of Regulations (EC) No 359/2002 [6], (EC) No 1267/2003 [7], (EC) No 1392/2007 [8], (EC) No 400/2009 [9], (EC) No 1221/2002 [10], (EC) No 501/2004 [11] and (EC) No 1161/2005 [12] of the European Parliament and of the Council, Council Regulation (EC) No 1222/2004 [13] and Regulation (EC) No 264/2000 [14] and Decisions 2002/990/EC [15] and 98/715/EC of the Commission [16]. Those acts should therefore be repealed.

(9) This Regulation shall enter into force on 1 September 2024 to coincide with the agreed timing for harmonised national accounts benchmark revisions in Member States. This does not prevent Member States from compiling their statistics in accordance with the amended annexes before that general application date.

(9a) Aiming to mitigate the social and economic impact of the COVID-19 crisis, the Union has taken major initiatives, notably NextGenerationEU and the recovery and resilience facility, in order to reinforce the resilience of Member States’ economies and social structures. Against this background, Union statistics should properly reflect the statistical accounts of the Union institutions and bodies. Therefore, technical work should be pursued for that purpose, so that a robust methodology is developed allowing for the compilation and dissemination of those accounts by the Commission (Eurostat) with regular reports on the progress made, in particular to the Council and the European Parliament. The Commission (Eurostat) should make relevant information on Union institutions and bodies available as soon as possible, including information on deficit and debt.

(10) Since the objective of this Regulation, namely the creation of common statistical standards that permit the production of harmonised national accounts data for the sake of overall consistency, cannot be sufficiently achieved by the Member States and can therefore be better achieved at Union level, the Union may adopt measures, in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty on European Union. In accordance with the principle of proportionality, as set out in that Article, this Regulation does not go beyond what is necessary in order to achieve that objective.

(11) The European Statistical System Committee has been consulted.

(11 a) The revision of the System of National Accounts in 2025 will provide an opportunity to update the internationally agreed concepts, definitions, classifications and accounting rules in order to address global challenges related to climate change, security, inequality, sustainability and well-being and will be instrumental in supporting policymakers in taking informed decisions to foster economic, social and territorial cohesion, reduce social and gender inequalities and catalyse the green and digital transitions. The Commission should therefore consult the European Parliament on the Union position with regard to the revision of the international System of National Accounts before its conclusion in 2025,

HAVE ADOPTED THIS REGULATION:

Article 1

Annex A to Regulation (EU) No 549/2013 shall be amended by the text set out in Annex 1 to this Regulation.

Article 2

Annex B to Regulation (EU) No 549/2013 shall be replaced by Annex 2 to this Regulation.

Article 3

The legal acts set out in Annex 3 to this Regulation are repealed.

Article 3a

Review clause

By 1 January 2024, the Commission shall assess the inclusion of the accounts of the Union institutions and bodies and present, if appropriate, a legislative proposal to that effect.

Article 4

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.

It shall apply from 1 September 2024.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels,

For the European Parliament For the Council

The President The President

ANNEX 1

Annex A to Regulation (EU) No 549/2013 is amended as follows:

1. Paragraph 1.51(b) is replaced by the following:

“(b) expenditures on weapon systems that meet the general definition of assets have been classified as fixed capital formation, rather than intermediate consumption;”

2. Paragraph 1.51 (h) is replaced by the following:

“(h) the treatment of super dividends paid by public corporations has been clarified, i.e. they are to be considered as exceptional payments and treated as withdrawals from equity;”

3. Diagram in paragraph 1.118 is labelled:

“Diagram 1.1 - A diagram of the sequence of accounts”

4. In Paragraph 3.98 the following text “ Final consumption expenditure (P.3) by government includes two categories of expenditures, similar to those by NPISHs:” is replaced by the following:

“Final consumption expenditure (P.3) by general government includes two categories of transactions, similar to those by NPISHs:”

5. Paragraph 3.105 is replaced by the following:

“Alternatively individual consumption expenditure of general government corresponds to division 15 of the classification of individual consumption by purpose (Coicop), which includes the following groups:

15.1 Housing (equivalent to COFOG group 10.6)

15.2 Health (equivalent to COFOG groups 7.1 to 7.4)

15.3 Recreation and culture (equivalent to COFOG groups 8.1 and 8.2)

15.4 Education (equivalent to COFOG groups 9.1 to 9.6)

15.5 Social protection (equivalent to COFOG groups 10.1 to 10.5 and group 10.7).”

6. Paragraph 3.124 is replaced by the following:

“Definition: gross fixed capital formation (P.51g) consists of resident producers’ acquisitions, less disposals, of fixed assets during a given period plus certain additions to the value of non-produced assets realised by the productive activity of producer or institutional units. Fixed assets are produced assets used in production for more than one year.”

7. Paragraph 3.132(c) is replaced by the following:

“(c) computer software and databases to be used in production for more than one year;”

8. Paragraph 3.138 is replaced by the following:

“Costs of ownership transfer can apply to both produced assets, including fixed assets, and non-produced assets, such as land.

These costs are included in the purchasers’ prices in the case of produced assets. They are separated from the purchases and sales themselves in the case of land and other non-produced assets, and recorded under a separate heading (P.512) in the classification of gross fixed capital formation.”

9. In paragraph 3.181 the text, “The transfer of existing goods is recorded as a negative expenditure (acquisition) for the seller and a positive expenditure (acquisition) for the purchaser”, is replaced by the following:

“The transfer of existing goods is recorded as a negative expenditure (disposal) for the seller and a positive expenditure (acquisition) for the purchaser.”

10. In paragraph 4.40 the following text is deleted:

“Other subsidies on production (D.39) are recorded as resources in the generation of income accounts of the industries or sectors which receive them.”

11. Paragraph 4.50 is replaced by the following:

“Interest is recorded on an accrual basis, that is, interest is recorded as accruing continuously over time to the creditor on the amount of principal outstanding. The interest accruing in each accounting period must be recorded whether it is actually paid or added to the principal outstanding. When it is not paid, the increase in the principal is recorded in the financial account as an acquisition of a financial asset by the creditor and an equal acquisition of a liability by the debtor.”

12. In paragraph 4.82 the text, “In some cases, the liability to pay income taxes can only be determined in a later accounting period than that in which the income accrues. Some flexibility is therefore needed concerning the point in time at which such taxes are recorded. Income taxes deducted at source, such as PAYE taxes and regular prepayments of income taxes, may be recorded in the periods in which they are paid and any final tax liability on income can be recorded in the period in which the liability is determined.”, is replaced by the following:

“In some cases, the liability to pay income taxes can only be determined in a later accounting period than that in which the income accrues. Some flexibility is therefore needed concerning the point in time at which such taxes are recorded. Income taxes retained at source, such as Pay-As-You-Earn (PAYE) taxes and regular prepayments of income taxes, may be recorded in the periods in which they are paid and any final tax liability on income can be recorded in the period in which the liability is determined.”

13. Paragraph 4.93(a) is replaced by the following:

“(a) social contributions paid by persons who are not legally obliged to contribute to a social security Fund;”

14. Paragraph 5.117 is replaced by the following:

“The distinction between transactions in loans (F.4) and transactions in deposits (F.22) is that a creditor offers a non-standardised non-negotiable contract in the case of a loan, but not in the case of a deposit.”

15. Paragraph 5.235 is replaced by the following:

“FISIM accrued but not yet paid is included with the corresponding financial instrument and prepayment of insurance premiums is included in insurance technical reserves (F.61); in neither case is there an entry in trade credits and advances.”

16. Paragraph 5.236(c) is replaced by the following:

“(c) rental of buildings accruing over time; and”

17. Paragraph 7.88 is replaced by the following:

“The market value of forwards can switch between positive (asset) and negative (liability) positions depending on price movements in the underlying items and thus they can switch being assets and liabilities for the writers and holders. Some forwards operate on margin payments, where profits or losses are settled daily; in these cases the balance sheet value will be zero.”

18. In Chapter 8, Table 8.1 is replaced by the following:

“Table 8.1 — Synoptic presentation of the accounts, balancing items and main aggregates

Accounts									Balancing items		Main aggregates
Full sequence of accounts for institutional sectors
Current accounts	I.	Production account	I.	Production account					B.1g	Value added, gross	Gross domestic product (GDP)
	II.	Distribution and use of income accounts	II.1	Primary distribution of income accounts	II.1.1	Generation of income account			B.2g B.3g	Operating surplus, gross Mixed income, gross
					II.1.2	Allocation of primary income account	II.1.2.1	Entrepreneurial income account	B.4g	Entrepreneurial income, gross
							II.1.2.2	Allocation of other primary income account	B.5g	Balance of primary incomes, gross	Gross national income (GNI)
			II.2	Secondary distribution of income account					B.6g	Disposable income, gross	Gross national disposable income
			II.3	Redistribution of income in kind account					B.7g	Adjusted disposable income, gross
			II.4	Use of income account	II.4.1	Use of disposable income account			B.8g	Saving, gross	Gross national saving
					II.4.2	Use of adjusted disposable income account
Accumulation accounts	III.	Accumulation accounts	III.1	Capital account	III.1.1	Change in net worth due to saving and capital transfers account			B.101	Change in net worth due to saving and capital transfers
					III.1.2	Acquisition of non-financial assets account			B.9	Net lending/net borrowing
			III.2	Financial account					B.9F	Net lending/net borrowing
			III.3	Other changes in assets account	III.3.1	Other changes in volume of assets account			B.102	Changes in net worth, due to other changes in volume of assets
					III.3.2	Revaluation accounts			B.103	Changes in net worth due to nominal holding gains/losses
							III.3.2.1	Neutral holding gains/losses account	B.1031	Changes in net worth due to neutral holding gains/losses
							III.3.2.2	Real holding gains/losses account	B.1032	Changes in net worth due to real holding gains/losses
Balance sheets	IV.	Balance sheets	IV.1	Opening balance sheet					B.90	Net worth	National worth
			IV.2	Changes in balance sheet					B.10	Changes in net worth, total	Changes in national worth
			IV.3	Closing balance sheet					B.90	Net worth	National worth
Transaction accounts
	0.	Goods and services account
Rest of the world account (external transactions account)
Current account	V.	Rest of the world account	V.I	External account of goods and services					B.11	External balance of goods and services	External balance of goods and services
			V.II	External account of primary income and current transfers					B.12	Current external balance	Current external balance
Accumulation accounts			V.III	External accumulation accounts	V.III.1	Capital account	V.III.1.1	Changes in net worth due to current external balance and capital transfers account	B.101	Changes in net worth due to current external balance and capital transfers
							V.III.1.2	Acquisition of non-financial assets account	B.9	Net lending/net borrowing
					V.III.2	Financial account			B.9F	Net lending/net borrowing	Net lending/net borrowing
					V.III.3	Other changes in assets account	V.III.3.1	Other changes in volume of assets account	B.102	Changes in net worth, due to other changes in volume of assets
							V.III.3.2	Revaluation accounts	B.103	Changes in net worth, due to nominal holding gains/losses
Balance sheets			V.IV	External assets and liabilities account	V.IV.1	Opening balance sheet			B.90	Net worth	Net external financial position
					V.IV.2	Changes in balance sheet			B.10	Changes in net worth
					V.IV.3	Closing balance sheet			B.90	Net worth	Net external financial position

”

19. Paragraph 9.61 is replaced by the following:

“However, the analytical properties of product-by-product tables and industry-by-industry tables do not differ significantly. The differences between product-by-product tables and industry-by-industry tables are caused by the existence of a generally limited amount of secondary production. In practice, analytical uses of input-output tables implicitly assume an industry technology, no matter how the tables have originally been compiled. Furthermore, in practice, any product-by-product table is a manipulated industry-by-industry table, as it still contains all the KAU and enterprise characteristics of the supply and use tables.”

20. Paragraph 10.27 is replaced by the following:

“For transactions in services it is frequently more difficult to specify the characteristics which determine the physical units, and differences of opinion may arise concerning the criteria to be used. This difficulty may concern important industries such as financial intermediation services, wholesale and retail trade, services to enterprises, education, research and development, health or recreation. The choice of physical units for such activities is presented in Handbook on prices and volume measures in national accounts (20).”

Footnote 20 to paragraph 10.27 is replaced by the following:

“Eurostat, Handbook on prices and volume measures in national accounts, 2016.”

21. Footnote 22 to paragraph 10.56 is replaced by the following:

“Eurostat-OECD, Eurostat-OECD Methodological manual on purchasing power parities, 2012.”

22. In paragraph 14.06 the text, “FISIM calculations concentrate on subsectors S.122 and S.125; by convention, FISIM are not calculated for the central bank (see part VI).” is replaced by the following:

“FISIM calculations concentrate on subsectors S.122 and S.125; by convention, FISIM are not calculated for the central bank (see paragraph 14.16).”

23. In Chapter 15, Table 15.4 is replaced by the following:

“

Type of transaction / other economic flow	Type of use/purchase and type of asset and type of payment
Intermediate consumption	Operating lease of produced assets, e.g. machines and intellectual property rights Regular payments by corporations for the delivery of water FISIM services related to the provision of a financial lease
Consumption of fixed capital	Only for produced assets, and for the economic owner
Final consumption expenditure	Operating lease of consumer durables Purchase of consumer durables, including when financed by a financial lease, or through a hire purchase agreement
Purchase of non-financial assets
Fixed capital formation	Purchase of produced assets (including when financed via a financial lease)
Acquisition of natural resources	Purchase of a natural resource including the right to use to extinction Purchase of the right to use a natural resource for an extended period e.g. a fishing quota
Acquisition of other non-produced assets	Transferable time-share arrangements Purchase of a contract transferable to a third party Contracts for future production, for example contracts with footballers and writers
Payment as property income	Resource lease, i.e. payment for short-term use of natural resource
Rent	Regular payments for the right to extract water Financial lease, i.e. purchase of a non-financial asset financed simultaneously by a loan
Income transfer	Permits issued by government to undertake a specific activity not dependent on qualifying criteria, or with a disproportionate charge compared to the costs of administering the permit scheme Emission permits issued by the government to control total emissions
Other taxes on production
Financial transaction: loan	Financial lease, i.e. purchase of a non-financial asset financed simultaneously by a loan
Other change in volume of assets	Exhaustion of natural resources by the owner Illegal logging, fishing or hunting (uncompensated seizure of cultivated assets or natural resources)
Change in the price of assets	Expiry of contracts, licences and permits recorded as assets

”

24. In paragraph 15.27 the text, “This asset (category AN.222) is only recognised if its value, the benefits to the holder in excess of the value accruing to the issues, is realisable through transferring the asset. Such permits are first observed through economic appearance of assets (category K.1, see point (g) of paragraph 6.06). If the value of the asset is not realised it will tend towards zero as the lease period ends.”, is replaced by the following:

“This asset (category AN.222) is only recognised if its value, the benefits to the holder in excess of the value accruing to the issuer, is realisable through transferring the asset. Such permits are first observed through economic appearance of assets (category K.1, see point (g) of paragraph 6.06). If the value of the asset is not realised it will tend towards zero as the lease period ends.”

25. Paragraph 15.32 is replaced by the following:

“When governments restrict the number of cars entitled to operate as taxis or limit the number of casinos by issuing permits, for example, they are in effect creating monopoly profits for the approved operators and recovering some of the profits as the fee. Such fees are recorded as other taxes on production. This principle applies to all cases where government issues permits to limit the number of units operating in a particular field where the limit is fixed arbitrarily and is not dependent only on qualifying criteria.”

26. Paragraph 15.35 is replaced by the following:

“The permit to undertake specific activities as an asset first appears in the other changes in the volume of assets account. Changes in value, both up and down, are recorded in the revaluation account of the acquirer.”

27. In Chapter 16, Table 16.1 is replaced by the following:

“

Uses										Resources
			S.1	S.15	S.14	S.13	S.12	S.11			S.11	S.12	S.13	S.14	S.15	S.1
	Corresponding entries of the																Corresponding entries of the
Total	Goods and services account	Rest of the world account	Total economy	NPISHs	Households	General government	Financial corporations	Non-financial corporations		Transactions and balancing items	Non-financial corporations	Financial corporations	General government	Households	NPISHs	Total economy	Rest of the world	Goods and services account	Total
										External account
0		0							P.62	Exports in services								0	0
0	0								P.72	Imports in services							0		0
										Production account
6	6								P.1	Output		6				6			6
4		0	4	0	3	0	0	1	P.2	Intermediate consumption								4	4
										Distribution of primary income account
6			6				6		D.441	Property income attributable to insurance policy holders	5	0	0	1	0	6	0		6
										Secondary distribution of income account
44		1	43	0	31	4	0	8	D.711	Net non-life insurance premiums		44				44			44
45		0	45				45		D.721	Non-life insurance claims	6	0	1	35	0	42	3		45
										Use of disposable income account
2			2		2				P.3	Final consumption expenditure								2	2
										Financial balance sheet (opening)
74		0	74		40	0	9	25	AF.61	Non-life insurance technical reserves		74				74			74
										Financial balance sheet (closing)
81		0	81	0	44	0	11	25	AF.61	Non-life insurance technical reserves		81				81			81
										Financial transaction
7		0	7	0	4	0	2	1	F.61	Non-life insurance technical reserves		7				7			7
										Revaluation account
0		0	0	0	0	0	0	0	AF.61	Non-life insurance technical reserves		0				0			0

”

28. Paragraph 17.148 is replaced by the following:

“If government assumes the responsibility for pension provision for the employees of a non-government unit through an explicit transaction, any payment by the non-government unit needs to be recorded as pre-paid social contributions (F.89). There is further discussion of this type of arrangement in paragraphs 20.273 to 20.275.”

29. Paragraph 17.165 is replaced by the following:

“The discount rate applied to estimates of future pension benefits in the case of accrued-to-date entitlements is one of the most important assumptions to be made in the modelling of pension schemes, since its accumulated impact over many decades can be very large. The discount rate from a chosen approach may change over time, which would lead to revaluations in the accounts.”

30. Footnote 29 to paragraph 18.26 is replaced by the following:

“United Nations, International merchandise trade statistics: Concepts and definitions, 2010.”

31. In paragraphs 20.57, 20.63, 20.65 the text, “(excluding social security)”, is replaced by the following:

“(excluding social security funds)”

32. In paragraph 20.76 the table is replaced by the following:

“

Total Revenue	=		total taxes	D.2 + D.5 + D.91
		+	net social contributions	D.61
		+	total sales of goods and services	P.11 + P.12 + P.131
		+	other current revenue	D.39 + D.4 + D.7
		+	other capital revenue	D.92 + D.99

”

33. Paragraph 20.77 is replaced by the following:

“Total taxes comprise taxes on production and imports (D.2), current taxes on income and wealth, etc. (D.5) and capital taxes (D.91). Net social contributions consist of actual social contributions (employers' actual social contributions D.611 and households' actual social contributions D.613), employers' imputed social contributions (D.612) and households' social contribution supplements (D.614) less social insurance scheme service charges (D.61SC).”

34. In paragraph 20.84 the box 20.1 is replaced by the following:

“

ESA resources		ESA GFS revenue
P.1	Output, of which
	Market output (P.11)	Sales of goods and services
	Output for own final use (P.12)	Sales of goods and services
	Non-market output (P.13), of which:
	— Payments for non-market output (P.131)	Sales of goods and services
	— Non-market output, other (P.132)	Not accounted for in Total revenue
D.2	Taxes on production and imports (receivable)	Total taxes
D.3	Subsidies (receivable)	Other current revenue
D.4	Property income	Other current revenue
D.5	Current taxes on income and wealth	Total taxes
D.61	Social contributions	Net social contributions
D.7	Other current transfers	Other current revenue
D.91r	Capital taxes (receivable)	Total taxes
D.92r	Investment grants (receivable)	Other capital revenue
D.99r	Other capital transfers (receivable)	Other capital revenue

ESA uses and capital transactions		ESA GFS expenditure
P.2	Intermediate consumption	Intermediate consumption
D.1	Compensation of employees	Compensation of employees
D.2	Taxes on production and imports (payable)	Other current expenditure
D.3	Subsidies (payable)	Subsidies
D.41	Interest	Interest
D.4	Property income (excluding D.41)	Other current expenditure
D.5	Current taxes on income	Other current expenditure
D.62	Social benefits other than social transfers in kind	Social benefits other than ST in kind
D.632	Social transfers in kind via market producers	Social transfers in kind via market producers
D.7	Other current transfers	Other current expenditure
D.8	Adjustment for the change in pension entitlements	Other current expenditure
P.31	Individual consumption expenditure on market output	Social transfers in kind via market producers
P.31	Individual consumption expenditure on non-market output	Not accounted for in Total expenditure
P.32	Collective consumption expenditure	Not accounted for in Total expenditure
P.5	Gross capital formation	Capital expenditure
NP	Acquisition less disposal of non-produced assets	Capital expenditure
D.92p	Investment grant (payable)	Capital expenditure
D.99p	Other capital transfers (payable)	Capital expenditure


	In the ESA central framework, net lending/net borrowing (B.9) is the balancing item of the capital account. The balancing item of general government in the ESA GFS presentation is identical to the net lending/net borrowing (B.9). This box explains why.

	The ESA central framework

	The first account is the production account, and therefore the first resource of an institutional sector in the ESA is its output. As the majority of services provided by government are not sold at economically significant prices and so are non-market, government output is measured by convention as the sum of production costs.

	Similarly, final collective consumption expenditure, consisting of services provided to the community by government such as general services, defence, safety and public order, are measured as the sum of production costs. Also by convention, collective consumption expenditure (P.32) is equal to the actual final consumption (P.4) of government.

	Final individual consumption expenditure of households provided directly by government on a non-market basis is also measured by its production costs.

	As a result, two types of flows are 'imputed' in the ESA accounts of government:

	(1) on the resources side, the non-market output, other (P.132) recorded in the production account;

	(2) on the uses side, the actual final consumption (P.4) and the social transfers in kind — non-market production (D.631). They are recorded in the redistribution of income in kind account, and in the use of adjusted disposable income account.

	Each imputed flow is equal to the sum of actual flows: the production costs. These two types of imputed flows, on the resource side and on the uses side, balance in the ESA sequence of accounts.

	The ESA GFS presentation of statistics

	The same basic transaction categories are used in the ESA GFS presentation, but mainly on the basis of actual monetary flows, to obtain the total revenue and the total expenditure of government. Only a selection of imputed flows is taken into account: imputed social contributions and capital transfers in kind.

	Eliminating from the resources side the non-market output (P.132) to obtain total revenue, and eliminating from the uses side the actual final consumption (P.4=P.32) and the social transfers in kind — non-market production (D.631) to obtain total expenditure, results in the same balancing item: the net lending/net borrowing (B.9).

	The only social transfers in kind that are accounted for in the GFS aggregate total expenditure of government are social transfers in kind provided to households via market producers (D.632), as they are subject to real payments of government units. Those transactions are also to be added to the sum of production costs (equal to non-market output, other — P.132) to obtain the final consumption expenditure of the general government.


	P.3 = P.132 + D.632

”

35. Paragraph 20.90 is replaced by the following:

“Subsidies received by government units consist only of other subsidies on production. When received by producing entities belonging to general government, subsidies on products are included in the valuation of the output and sales at basic prices.”

36. Paragraph 20.130 is replaced by the following:

“The repurchase by a unit of a liability is recorded as redemption in liabilities and not as an acquisition of assets. Likewise, at a subsector or sector level, the purchase by a government unit of a liability issued by another unit of the subsector in question will be presented in the consolidated presentation, as redemption of liability by that subsector or sector.”

37. Paragraph 20.158 is replaced by the following:

“Taxes or subsidies paid by one government unit or entity to another are not to be consolidated. Taxes or subsidies on products cannot be consolidated in the system because there is no counterpart sector transactor in the ESA for such transactions; the relevant amounts are not separately recognised as expenditure and revenue (respectively) and are instead included in, or excluded from, the value of the intermediate consumption or of the sales.”

38. Paragraph 21.22 is replaced by the following:

“The valuations of assets at fair value not only provide a better picture of the balance sheet than valuations at historic cost but they also generate more data on holding gains/losses.”

39. Paragraph 22.13 is replaced by the following:

“In Coicop 15 main categories are distinguished:

(a) food and non-alcoholic beverages;

(b) alcoholic beverages, tobacco and narcotics;

(d) housing, water, electricity, gas and other fuels;

(e) furnishings, household equipment and routine household maintenance;

(f) health;

(g) transport;

(h) information and communication;

(i) recreation, sport and culture;

(j) education services;

(k) restaurants and accommodation services;

(l) insurance and financial services;

(m) personal care, social protection and miscellaneous goods and services;

(n) individual consumption expenditure of non-profit institutions serving households; and

(o) individual consumption expenditure of general government.

The first 13 categories sum up total individual consumption expenditure by households. The last two identify individual consumption expenditure by the non-profit institutions serving households (NPISHs) and general government sectors, i.e. their social transfers in kind. Together all 15 items represent actual final consumption by households.”

40. Paragraph 22.14 is replaced by the following:

“The individual consumption expenditure of NPISHs and general government is broken down into five common sub-categories reflecting major policy issues: housing, health, recreation and culture, education and social protection. These are also Coicop functions for the individual consumption expenditure by households; social protection is a sub-category of 13 personal care, social protection and miscellaneous goods and services. As a consequence, Coicop also shows for each of these five common sub-categories, the role of private households, government and non-profit institutions serving households. For example, it can describe the role of government in providing housing, health and education.”

41. Paragraph 22.16 is replaced by the following:

“The classification of government expenditure by function (COFOG) is a major tool for describing and analysing government finance. The 10 major divisions distinguished are:

(a) general public services;

(b) defence;

(d) economic affairs;

(e) environmental protection;

(f) housing and community amenities;

(g) health;

(h) recreation, culture and religion;

(i) education; and

(j) social protection.

The classification is used to classify individual and collective consumption expenditure by the government. However, it also serves to illustrate the role of other types of expenditure such as subsidies, investment grants and social benefits, for pursuing policy purposes.”

42. Paragraph 23.05 is replaced by the following:

“Apart from COFOG and Coicop, the functional classifications include also COPNI (classification of the purposes of non-profit institutions serving households) and COPP (classification of outlays of producers by purpose). These classifications are used for functional analysis of the expenditure by corporations, government, households and non-profit institutions serving households and for functional satellite accounts.”

43. In Chapter 23, the table inserted under the heading ”Transactions in products (P)” is replaced by the following:

“

P.1	Output
P.11	Market output
P.119	Financial intermediation services indirectly measured (FISIM)
P.12	Output for own final use
P.13	Non-market output
P.131	Payments for non-market output
P.132	Non-market output, other
P.2	Intermediate consumption
P.3	Final consumption expenditure
P.31	Individual consumption expenditure
P.32	Collective consumption expenditure
P.4	Actual final consumption
P.41	Actual individual consumption
P.42	Actual collective consumption
P.5	Gross capital formation/P.5n net capital formation
P.51g	Gross fixed capital formation
P.511	Acquisitions less disposals of fixed assets
P.5111	Acquisitions of new fixed assets
P.5112	Acquisitions of existing fixed assets
P.5113	Disposals of existing fixed assets
P.512	Costs of ownership transfer on non-produced assets
P.51c	Consumption of fixed capital (–)
P.51c1	Consumption of fixed capital on gross operating surplus (–)
P.51c2	Consumption of fixed capital on gross mixed income (–)
P.51n	Net fixed capital formation
P.52	Changes in inventories
P.53	Acquisitions less disposals of valuables
P.6	Exports of goods and services
P.61	Exports of goods
P.62	Exports of services
P.7	Imports of goods and services
P.71	Imports of goods
P.72	Imports of services

”

44. In Chapter 23, the text and the table inserted under the heading “Consumer durables” is replaced by the following:

“Consumer durables are coded using X as a prefix plus DHHCE (durable household consumption expenditure) plus a one-digit affix for subgroups and two digits for the items.

SNA codes
XDHHCE1	Furniture and household appliances
XDHHCE11	Furniture and furnishings
XDHHCE12	Carpets and other floor coverings
XDHHCE13	Major household appliances whether electric or not
XDHHCE14	Major tools and equipment for house and garden
XDHHCE2	Personal transport equipment
XDHHCE21	Motor cars
XDHHCE22	Motor cycles
XDHHCE23	Bicycles
XDHHCE24	Animal drawn vehicles
XDHHCE3	Recreational and entertainment goods
XDHHCE31	Telephone and telefax equipment
XDHHCE32	Equipment for the reception, recording and reproduction of sound and pictures
XDHHCE33	Photographic and cinematographic equipment and optical instruments
XDHHCE34	Information processing equipment
XDHHCE35	Major durables for outdoor recreation
XDHHCE36	Musical instruments and major durables for indoor recreation
XDHHCE4	Other durable goods
XDHHCE41	Jewellery, clocks and watches
XDHHCE42	Therapeutic medical appliances and equipment

”

45. In Chapter 23, the table inserted under the heading “CLASSIFICATION OF INDIVIDUAL CONSUMPTION BY PURPOSE (Coicop)” is replaced by the following:

“

01	Food and non-alcoholic beverages
01.1	Food
01.2	Non-alcoholic beverages
01.3	Services for processing primary goods for food and non-alcoholic beverages
02	Alcoholic beverages, tobacco and narcotics
02.1	Alcoholic beverages
02.2	Alcohol production services
02.3	Tobacco
02.4	Narcotics
03	Clothing and footwear
03.1	Clothing
03.2	Footwear
04	Housing, water, electricity, gas and other fuels
04.1	Actual rentals for housing
04.2	Imputed rentals for housing
04.3	Maintenance, repair and security of the dwelling
04.4	Water supply and miscellaneous services relating to the dwelling
04.5	Electricity, gas and other fuels
05	Furnishings, household equipment and routine household maintenance
05.1	Furniture, furnishings, and loose carpets
05.2	Household textiles
05.3	Household appliances
05.4	Glassware, tableware and household utensils
05.5	Tools and equipment for house and garden
05.6	Goods and services for routine household maintenance
06	Health
06.1	Medicines and health products
06.2	Outpatient care services
06.3	Inpatient care services
06.4	Other health services
07	Transport
07.1	Purchase of vehicles
07.2	Operation of personal transport equipment
07.3	Passenger transport services
07.4	Transport services of goods
08	Information and communication
08.1	Information and communication equipment
08.2	Software excluding games
08.3	Information and communication services
09	Recreation, sport and culture
09.1	Recreational durables
09.2	Other recreational goods
09.3	Garden products and pets
09.4	Recreational services
09.5	Cultural goods
09.6	Cultural services
09.7	Newspapers, books and stationery
09.8	Package holidays
10	Education services
10.1	Early childhood and primary education
10.2	Secondary education
10.3	Post-secondary non-tertiary education
10.4	Tertiary education
10.5	Education not definable by level
11	Restaurants and accommodation services
11.1	Food and beverage serving services
11.2	Accommodation services
12	Insurance and financial services
12.1	Insurance
12.2	Financial services
13	Personal care, social protection and miscellaneous goods and services
13.1	Personal care
13.2	Other personal effects
13.3	Social protection
13.9	Other services
14	Individual consumption expenditure of non-profit institutions serving households (NPISHs)
14.1	Housing
14.2	Health
14.3	Recreation and culture
14.4	Education
14.5	Social protection
14.6	Other services
15	Individual consumption expenditure of general government
15.1	Housing
15.2	Health
15.3	Recreation and culture
15.4	Education
15.5	Social protection

”

ANNEX B

Transmission programme for data and metadata

I. General requirements

Data

46. Member States shall transmit to the Commission (Eurostat) the accounts defined in the data tables in this Annex. Each separate data table specifies the compulsory and voluntary variables that shall be transmitted, the reference periods required as well as the timeliness of transmission.

Overview of the data tables(1)
Table No	Subject of the tables	Deadline t + months (days where specified)	Period covered
1F	Flash estimates of GDP and employment — quarterly voluntary transmissions	Dates shall be agreed between participating Member States and the Commission (Eurostat) and shall correspond to Eurostat’s releases at 30 or 45 days	The latest reported quarter
1Q	National accounts main aggregates — quarterly	2/(3)	1995Q1 onwards
1A	National accounts main aggregates — annual	2/(3)/9	1995 onwards
2	Main aggregates of general government and its subsectors — annual	3/9	1995 onwards
3	Main aggregates by economic activity — annual	9/21	1995 onwards
5	Household final consumption expenditure by purpose — annual	9	1995 onwards
6	Financial accounts by sector (transactions) — annual	4/9	1995 onwards
7	Balance sheets for financial assets and liabilities by sector — annual	4/9	1995 onwards
8	Non-financial accounts by sector — annual	9	1995 onwards
801	Non-financial accounts by sector — quarterly – non-adjusted	85 days/(3)	1999Q1 onwards
801SA	Non-financial accounts by sector — quarterly - seasonally and calendar adjusted data	85 days + 3 working days	1999Q1 onwards
9	Detailed tax and social contribution revenue including the list of taxes and social contributions according to national classification — annual	9	1995 onwards
10	Main aggregates by region, NUTS levels 2 and 3 — annual	12/24	2000 onwards
11	General government expenditure by function (COFOG) — annual	11	1995 onwards
13	Household accounts by region, NUTS level 2 — annual	24	2000 onwards
15	Supply table at basic prices including transformation into purchasers' prices — annual	36	2010 onwards
16	Use table at purchasers' prices — annual	36	2010 onwards
17	Symmetric input-output table at basic prices — five yearly	36	2010 onwards
20	Cross classification of fixed assets by economic activity and by asset (stocks) — annual	24	2000 onwards
22	Cross classification of gross fixed capital formation by economic activity and by asset (transactions) — annual	9/24	1995 onwards
25	Non-financial accounts of general government — quarterly	3	2002Q1 onwards
26	Balance sheets for non-financial assets — annual	24	1995 onwards
27	Financial accounts and balance sheets of general government — quarterly	85 days/3	1999Q1 onwards
28	General government gross debt (Maastricht debt) — quarterly	3	2000Q1 onwards
28A	General government gross debt (Maastricht debt) structure —annual	100 days/283 days	Previous 4 reference years
29	Accrued-to-date pension entitlements in social insurance — three yearly	24	2012 onwards

t = Reference period (year or quarter).

(1) For a detailed description of the precise requirements, please refer to the specific tables. Deadlines in brackets only apply in particular cases.

47. Member States shall transmit all compulsory data for publication by the Commission (Eurostat) by the planned release dates of the European aggregates. Where the data transmitted cannot be disseminated due to statistical confidentiality considerations, the true value shall be sent with the flags agreed for statistical primary or secondary confidentiality. With exception of embargo dates, the application of other flags restricting the publication shall be justified and explained with metadata.

48. Member States shall transmit all data in accordance with the concepts and definitions specified in Annex A to this Regulation. When the data transmitted deviate from the concepts and definitions, the observations affected shall be sent with a flag indicating that the definition differs.

49. Member States shall transmit all data in accordance with the quality criteria specified in Article 4(1) of this Regulation.

50. Member States and the Commission (Eurostat) shall coordinate the release dates of the accounts. Where national publication dates are subsequent to the deadlines for transmission of data to the Commission (Eurostat), the data shall be sent with a flag indicating the temporary embargo on publication as well as the embargo date and time for dissemination.

51. The specification of embargo dates that are subsequent to the publication date for European aggregates shall be avoided to the extent possible.

Reference periods

52. Member States shall transmit the entire compulsory time series to the Commission (Eurostat) at each deadline including data that have not been revised unless stated otherwise in specific individual tables. Where the data transmitted have breaks in the time series, the value of the reference period concerned shall be sent with a flag indicating this break.

53. If Member States have time series longer than the compulsory reference periods specified in the data tables, they may transmit the entire series on a voluntary basis.

Metadata

54. The specific requirements of metadata for each table will be agreed between the Commission (Eurostat) and Member States through consultations with the relevant technical groups, and – within the context of the Transmission programme - should avoid the duplication of requests of the same information collected in other processes and tables.

55. Member States shall inform the Commission (Eurostat) of major methodological or other changes that affect the data transmitted. This information shall be provided in the form of metadata accompanying the transmitted data allowing the Commission (Eurostat) to assess the changes and inform users of such changes. Where the metadata concern confidential information, Member States shall inform the Commission (Eurostat) that the relevant text in the metadata cannot be disseminated.

56. Metadata on methods and sources shall be sent when the method and sources are implemented in the transmitted data table and each time when a change takes place. These metadata shall provide short explanations on the methods and source data used to compile the table in line with Annex A to this Regulation.

57. Metadata on deviations from concepts and definitions shall be sent with each data transmission only when the concepts and definitions specified in Annex A to this Regulation are not implemented. These metadata shall provide short explanations on the concepts and definitions actually applied in the transmitted data and the reasons why the concepts and definitions specified in Annex A to this Regulation are not implemented.

58. Metadata on major events such as major data revisions, data inconsistencies, outliers, breaks in time series as well as unusual zero and negative values shall be sent only when such events occur in the transmitted data. These metadata shall provide short explanations on the reasons why the event is observed in the transmitted data and which variables and reference periods are affected.

59. In all cases, metadata on routine revisions shall provide explanations on the reasons for updating the time series and the variables affected.

60. Metadata on data inconsistencies shall provide short explanations regarding the reasons for the lack of consistency of variables within a data table, between the annual and quarterly frequencies of data tables where applicable and between identical variables of accounts reported across data tables for each given data transmission when differences are present.

61. Metadata on seasonal adjustment shall be sent once when a method is implemented in the transmitted data and each time when the method is updated. These metadata shall provide short explanations regarding the general characteristics of the seasonal adjustment method, i.e. direct or indirect approach, seasonal adjustment method and associated software, presence of calendar effects and benchmarking to annual data.

62. Upon request by the Commission (Eurostat), Member States shall provide clarifications on the transmitted metadata and include other information of relevance to data users.

63. Variables that are not applicable in a Member State shall be transmitted with the appropriate flag. Explanation shall be provided where requested by the Commission (Eurostat).

Transmission deadlines

64. The data tables accompanied by metadata shall be transmitted by the specific deadlines for each table.

65. Data shall be transmitted to the Commission (Eurostat) every time they are published by the national authority no later than the day they are published.

66. If Member States become aware of errors in the transmitted data, they shall inform the Commission (Eurostat) immediately and transmit the corrected data as soon as the error can be corrected.

67. If a Member State transmits complete datasets in line with the quality criteria referred to in Article 4(1) of this regulation ahead of the deadline, no retransmission of data is required at the deadline unless stated otherwise in specific individual tables.

Consistency

68. The data transmitted in a table shall be internally consistent. The values that are transmitted for the same variable in different data tables should be numerically consistent when they have the same deadline or they are retransmitted at the same deadline with other tables.

69. The sum of the quarterly values of a variable not adjusted by seasonal and calendar effects in a table with quarterly data shall be numerically consistent for any reference year with the same variable in a corresponding table with annual data, when the corresponding tables have the same deadline.

Tables 1Q and 1A — Quarterly (Q) and annual (A) national accounts main aggregates.
T1A data shall be reported at t+2 months and t+9 months and T1Q at t+2 months after the reference period. The tables shall be re-transmitted at t+3 months if differences with table 801 are significant. T1Q shall be consistent with T1A at t+9 months. Data in current prices (CUP) starting from 1995, in previous year's prices (PYP) starting from 1996 and chain linked volumes (CLV) starting from 1995 for annual and 1996Q1 for quarterly data are compulsory (x) as specified below. Some breakdowns are optional (o). Quarterly data shall be provided in non-seasonally adjusted form, as well as in seasonally adjusted form (including calendar adjustments, where relevant) except for previous year’s prices. The provision of quarterly data that only include calendar or seasonal adjustments is voluntary. For specific administrative uses, annual B.1*g should be transmitted with the highest precision available but limited to meaningful values e.g. maximum 8 decimals when expressed in millions in national currency and 3 decimals for data expressed in thousand persons.
Code	List of variables	Q data T+2/(3) months	A data T+2/(3)/9 months	Break- down	Unit
B.1*g	Gross domestic product at market prices	X	x		CUP,PYP,CLV
	Main output aggregates
B.1g	Gross value added at basic prices	X	x	A*10	CUP,PYP,CLV
D.21-D.31	Taxes less subsidies on products	X	x		CUP,PYP,CLV
D.21	Taxes on products	O	t+9		CUP,PYP,CLV
D.31	Subsidies on products	O	t+9		CUP,PYP,CLV
	Main expenditure aggregates
B.1*g	Gross domestic product at market prices	X	x		CUP,PYP,CLV
P.3_S1	Total final consumption expenditure	X	x		CUP,PYP,CLV
P.3_S14	Household final consumption expenditure (domestic concept)	X	x		CUP,PYP,CLV
Of which	Breakdowns by Durability (DUR)
	-Durable goods	X	x	DUR	CUP,PYP,CLV
	-Other goods and services	X	x	DUR	CUP,PYP,CLV
	--Semi-durable goods	X	t+9	DUR	CUP,PYP,CLV
	--Non-durable goods	X	t+9	DUR	CUP,PYP,CLV
	--Services	X	t+9	DUR	CUP,PYP,CLV
P.3_S1M	Final consumption expenditure of households and NPISH's (national concept)	X	x		CUP,PYP,CLV
P.3_S14	Household final consumption expenditure (national concept)	X	x		CUP,PYP,CLV
P.3_S15	Final consumption expenditure of NPISHs	X	x		CUP,PYP,CLV
P.3_S13	General Government final consumption expenditure	x	x		CUP,PYP,CLV
P.31_S13	Individual consumption expenditure	x	x		CUP,PYP,CLV
P.32_S13	Collective consumption expenditure	x	x		CUP,PYP,CLV
P.41	Actual individual consumption	x	x		CUP,PYP,CLV
P.5	Gross capital formation	x	x		CUP,PYP,CLV
P.51g	Gross fixed capital formation	x	x		CUP,PYP,CLV
Of which	Breakdowns by asset type (AN_F6)
AN.111	Dwellings	x	x	AN_F6	CUP,PYP,CLV
AN.112	Other buildings and structures	x	x	AN_F6	CUP,PYP,CLV
AN.113 + AN.114	Machinery and equipment + weapon systems	x	x	AN_F6	CUP,PYP,CLV
AN.1131	Transport equipment	x	x	AN_F6	CUP,PYP,CLV
AN.1132	ICT equipment	x	x	AN_F6	CUP,PYP,CLV
AN.1139 + AN.114	Other machinery and equipment + weapon systems	o	o	AN_F6	CUP,PYP,CLV
AN.115	Cultivated biological resources	x	x	AN_F6	CUP,PYP,CLV
AN.117	Intellectual property products	x	x	AN_F6	CUP,PYP,CLV
P.52	Changes in inventories	x	x		CUP,PYP
P.53	Acquisitions less disposals of valuables	x	x		CUP,PYP
P.6	Exports of goods (fob) and services	x	x	GEO	CUP,PYP,CLV
P.61	Exports of goods	o	o	GEO	CUP,PYP,CLV
P.62	Exports of services	o	o	GEO	CUP,PYP,CLV
P.7	Imports of goods (fob) and services	x	x	GEO	CUP,PYP,CLV
P.71	Imports of goods	o	o	GEO	CUP,PYP,CLV
P.72	Imports of services	o	o	GEO	CUP,PYP,CLV
B.11	External balance of goods and services	x	x		CUP,PYP
B.111	External balance of goods	o	o		CUP,PYP
B.112	External balance of services	o	o		CUP,PYP
	Main income aggregates
B.2g + B.3g	Gross operating surplus and gross mixed income	x	x		CUP
D.2-D.3	Taxes less subsidies on production and imports	x	x		CUP
D.2	Taxes on production and imports	x	x		CUP
D.3	Subsidies	x	x		CUP
D.1	Compensation of employees working in resident production (domestic concept)	x	x	A*10	CUP
D.11	Wages and salaries	x	x	A*10	CUP
D.12	Employers' social contributions	x	x	A*10	CUP
Population and employment Compulsory units (x): Persons (PS) for population and all employment variables and hours worked (HW) for employment in resident production units. Jobs (JB) and full time equivalents (FTE) optional (o) for employment in resident production units
POP	Total population (thousands of persons)	x	x		PS
EMP_NC	Employment of residents (national concept)	x	x		PS
EEM_NC	Resident employees (national concept)	x	x		PS
ESE_NC	Self-employed residents (national concept)	x	x		PS
EMP	Employment in resident production units (domestic concept)	x	x	A*10	PS, HW
EMP	Employment in resident production units (domestic concept)	o	o	A*10	JB, FTE
EEM	Employees in resident production units (domestic concept)	x	x	A*10	PS, HW
EEM	Employees in resident production units (domestic concept)	o	o	A*10	JB, FTE
ESE	Self-employed in resident production units (domestic concept)	x	x	A*10	PS, HW
ESE		o	o	A*10	JB, FTE

Geographical breakdowns of exports and imports – according to the actual composition at the end of the last reference period (‘fixed composition’)
GEO	Compulsory for total exports and imports; Voluntary for goods and services	Unit with compulsory start year
Code	Breakdowns by counterpart area	CUP	PYP	CLV
B0	EU Member States incl. EU institutions	2008/Q1	2012/Q1	2012/Q1
U2	Euro area (Member States and Institutions of the Euro Area)	2008/Q1	2012/Q1	2012/Q1
U3	Intra EU Extra Euro Area (EU member states and institutions not belonging to the Euro area)	2008/Q1	2012/Q1	2012/Q1
4Y	European Union institutions	o	o	o
D0	Extra-EU	2008/Q1	2012/Q1	2012/Q1

Table 1F — Flash estimates of GDP and employment — quarterly voluntary transmissions
Voluntary transmissions of flash GDP and employment growth estimates are agreed between the Commission (Eurostat) and Member States in view of ensuring a regular coordinated publication of these estimates about 30 or 45 days after the reference period. Member States transmitting such estimates to the Commission (Eurostat) shall send them regularly each quarter at least one working day before the agreed publication date –with clear indication if the estimates can be published (preferred option).
Code	Flash estimates	Periodicity	Based on
B.1*g	Gross domestic product at market prices	Q	Volume
EMP	Total Employment in resident production units	Q	Persons

Table 2 — Main aggregates of general government and its subsectors — annual
Data shall be reported at current prices in millions of national currency (with reporting precision at least at 1 million of national currency), with exceptions specified below from 1995 at t+3 and t+9 months after the end of the reference period. Sector and subsectors: General government and its subsector breakdown are to be reported on a compulsory basis (exceptions below): - S.13 general government - S.1311 central government - S.1312 state government - S.1313 local government - S.1314 social security funds. Any non-compulsory data for general government and its subsectors is indicated in the notes below. Otherwise, data is compulsory from reference year 1995 onwards. Some items related to transactions with institutions and bodies of the EU shall be transmitted on a compulsory basis as specified below for: - S.212 institutions and bodies of the European Union - S.1 total economy. Subsector data shall be reported as consolidated in items property income (D.4), other current transfers (D.7) and capital transfers (D.9) (and their sub-items; partly consolidated in total expenditure and total revenue - TE and TR) within each subsector but not between subsectors). Sector S.13 data equals the sum of subsector data, except for items D.4, D.7 and D.9 (and their sub-items and aggregations) which shall be consolidated between subsectors (with counterpart information from the expenditure side). Whenever substantial payments for items other than property income (D.4), other current transfers (D.7) or capital transfers (D.9) and sub-items occur within or between subsectors, Member States should specify these payments in the sender footnotes. Data reported shall be consistent with data reported under Regulation (EC) No 479/2009.
Code	Transaction	Notes
P.1	Output
P.11 + P.12	Market output and output for own final use
P.11	Market output	voluntary
P.12	Output for own final use	voluntary
P.12_GFSM_D.1	Output for own final use, cost attributable to compensation of employees (GFSM purpose)	voluntary; for the purpose of reporting in International Monetary Fund Government Finance Statistics Manual (GFSM) methodology
P.12_GFSM_P.2	Output for own final use, cost attributable to intermediate consumption (GFSM purpose)	voluntary; see P.12_GFSM_P.2
P.12_GFSM_P.51C	Output for own final use, cost attributable to consumption of fixed capital (GFSM purpose)	voluntary; see P.12_GFSM_P.2
P.13	Non-market output
P.131	Payments for non-market output
	Memo: own resource collection costs	compulsory for S.13 from reference year 2004 onwards, voluntary for subsectors
P.132	Non-market output, other
P.11 + P.12 + P.131	Market output, output for own final use and payments for non-market output
P.2	Intermediate consumption
B.1g	Value added, gross
P.51c	Consumption of fixed capital
B.1n	Value added, net
D.1	Compensation of employees, expenditure
D.11	Wages and salaries, expenditure,	voluntary
D.12	Employers’ social contributions, expenditure	voluntary
D.29p	Other taxes on production, expenditure
D.39r	Other subsidies on production, revenue	to be reported with a positive sign
D.3r_S.212	Subsidies, revenue from the institutions and bodies of the European Union	compulsory only for S.1 from reference year 2004 onwards, voluntary for S.13 and subsectors
B.2n	Operating surplus, net
D.2r	Taxes on production and imports, revenue	also to be transmitted for S.212 (compulsory from reference year 2004 onwards)
D.21r	Taxes on products, revenue	also to be transmitted for S.212 (compulsory from reference year 2004 onwards)
D.211r	Value added type taxes (VAT), revenue
D.29r	Other taxes on production, revenue	also to be transmitted for S.212 (compulsory from reference year 2004 onwards)
D.4r	Property income, revenue
D.41r	Interest, revenue
D.41Gr	Total interest before FISIM allocation, revenue	voluntary
D.42r + D.43r + D.44r + D.45r	Other property income, revenue
D.42r	Distributed income of corporations, revenue	voluntary
D.43r	Reinvested earnings on FDI, revenue	voluntary
D.44r	Other investment income, revenue	voluntary
D.45r	Rent, revenue	voluntary
D.3p	Subsidies, expenditure	to be reported with a positive sign
D.31p	Subsidies on products, expenditure	to be reported with a positive sign
D.39p	Other subsidies on production, expenditure	to be reported with a positive sign
D.4p	Property income, expenditure
D.4p_S.1311	of which, to subsector central government (S.1311)
D.4p_S.1312	of which, to subsector state government (S.1312)
D.4p_S.1313	of which, to subsector local government (S.1313)
D.4p_S.1314	of which, to subsector social security funds (S.1314)
D.41p	Interest, expenditure
D.41Gp	Total interest before FISIM allocation, expenditure	voluntary
D.42p + D.43p + D.44p + D.45p	Other property income, expenditure
D.42p	Distributed income of corporations, expenditure	voluntary
D.43p	Reinvested earnings on FDI, expenditure	voluntary
D.44p	Other investment income, expenditure	voluntary
D.45p	Rent, expenditure	voluntary
B.5n	Balance of primary incomes, net
D.5r	Current taxes on income, wealth etc., revenue
D.51r	Taxes on income, revenue	voluntary
D.51a + D.51c1	Taxes on individual or household income including holding gains, revenue	voluntary
D.51b + D.51c2	Taxes on the income or profits of corporations including holding gains, revenue	voluntary
D.59r	Other current taxes, revenue	voluntary
D.61r	Net social contributions, revenue
D.611r	Employers' actual social contributions, revenue
D.613r	Households' actual social contributions, revenue
D.7r	Other current transfers, revenue
D.7r_S.212	Other current transfers, revenue, from the institutions and bodies of the European Union	compulsory for S.13 and S.1 from reference year 2004 onwards; voluntary for subsectors of S.13.
D.71r	Net non-life insurance premiums, revenue	voluntary
D.72r	Non-life insurance claims, revenue	voluntary
D.73r	Current transfers within general government, revenue	voluntary
D.74r	Current international cooperation, revenue	voluntary
D.74r_S.212	Current international cooperation, revenue, from the institutions and bodies of the European Union	compulsory for S.13 from reference year 2004 onwards; voluntary for subsectors of S.13.
D.75r	Miscellaneous current transfers, revenue	voluntary
D.76r	Value Added Tax and GNI - based EU own resources, revenue	when used, compulsory at S.13 level from reference year 2004 onwards
D.5p	Current taxes on income, wealth etc., expenditure
D.62p	Social benefits other than social transfers in kind, expenditure
D.621p	Social security benefits in cash, expenditure	voluntary
D.622p	Other social insurance benefits, expenditure	voluntary
D.623p	Social assistance benefits in cash, expenditure	voluntary
D.62p COFOG 10.2	Social benefits other than social transfers in kind, expenditure, of which COFOG 10.2	voluntary
D.62p COFOG 10.3	Social benefits other than social transfers in kind, expenditure, of which COFOG 10.3	voluntary
D.62p COFOG 10.5	Social benefits other than social transfers in kind, expenditure, of which COFOG 10.5	voluntary
D.632p	Social transfers in kind — purchased market production, expenditure
D.62p + D.632p	Social benefits other than social transfers in kind and social transfers in kind — purchased market production, expenditure
D.7p	Other current transfers, expenditure
D.7p_S.1311	of which, to subsector central government (S.1311)
D.7p_S.1312	of which, to subsector state government (S.1312)
D.7p_S.1313	of which, to subsector local government (S.1313)
D.7p_S.1314	of which, to subsector social security funds (S.1314)
D.71p	Net non-life insurance premiums, expenditure	voluntary
D.72p	Non-life insurance claims, expenditure	voluntary
D.73p	Current transfers within general government, expenditure	voluntary
D.74p	Current international cooperation, expenditure	voluntary
D.74p_S.212	Current international cooperation, expenditure, to the institutions and bodies of the European Union	compulsory for S.13 from reference year 2004 onwards; voluntary for subsectors of S.13.
D.75p	Miscellaneous current transfers, expenditure	voluntary
D.76p	Value Added Tax and GNI - based EU own resources, expenditure	compulsory for S.13 from reference year 2004 onwards; voluntary for subsectors of S.13.
B.6n	Disposable income, net
P.3	Final consumption expenditure
P.31	Individual consumption expenditure
P.32	Collective consumption expenditure
D.8	Adjustment for the change in pension entitlements
B.8g	Saving, gross
B.8n	Saving, net
D.9r	Capital transfers, revenue
D.9r_S.2	Capital transfers, revenue, from the rest of the world	voluntary
D.9r_S.212	Capital transfers, revenue, from the institutions and bodies of the European Union	compulsory for S.13 and S.1 from reference year 2004 onwards; voluntary for subsectors of S.13.
D.91r	Capital taxes, revenue
D.92r + D.99r	Investment grants and other capital transfers, revenue
D.92r	Investment grants, revenue	voluntary
D.99r	Other capital transfers, revenue	voluntary
D.9p	Capital transfers, expenditure
D.9p_S.1311	of which, to subsector central government (S.1311)
D.9p_S.1312	of which, to subsector state government (S.1312)
D.9p_S.1313	of which, to subsector local government (S.1313)
D.9p_S.1314	of which, to subsector social security funds (S.1314)
D.9p_ S.2	Capital transfers, expenditure, to the rest of the world	voluntary
D.9p_S.212	Capital transfers, expenditure, to the institutions and bodies of the European Union	compulsory for S.13 and S.1 from reference year 2004 onwards; voluntary for subsectors of S.13.
D.92p	Investment grants, expenditure
D.99p	Other capital transfers, expenditure	voluntary
P.5	Gross capital formation
P.51g	Gross fixed capital formation
P.52 + P.53	Changes in inventories and acquisitions less disposals of valuables
NP	Acquisitions less disposals of non-financial non-produced assets
P.5 + NP	Gross capital formation and acquisitions less disposals of non-financial non-produced assets
B.9	Net lending (+) / net borrowing (—)
TE	Total expenditure
TR	Total revenue
D.995	Capital transfers from general government to relevant sectors representing taxes and social contributions assessed but unlikely to be collected	D.995 is to be deducted from D.99r. No amounts for D.995 are to be included under D.9p. D.995r is to be reported with a positive sign.
PTC	Total payable tax credits	To be transmitted on a voluntary basis for subsectors and for reference years up to 2011. The whole amount of a payable tax credit should be recorded as government expenditure (‘total payable tax credits’, PTC) while mentioning the amount of the ‘transfer component’ (TC).
TC	Payable tax credits that exceed the taxpayer's liability	see PTC. The ‘transfer component’ (TC) corresponds to payable tax credits that exceed the taxpayer's liability and that are paid out to the taxpayer.
EMP (PS)	Employment in persons	voluntary, in thousands
AN.1	Produced non-financial assets	voluntary
AN.11	Fixed assets	voluntary
AN.12 + AN.13	Inventories and valuables	voluntary
AN.2	Non-produced non-financial assets	voluntary
AN.21	Natural resources	voluntary
AN.22	Contracts, leases and licences	voluntary

Table 3 — Detailed breakdowns of main aggregates and employment by industry — annual
Data shall be reported at t+9 months after the reference period for NACE breakdowns up to A21 (including total economy and A10) and at t+21 months for A64 (including A38) These breakdowns are compulsory (x); A*88 breakdowns are optional (o).
Main output and income aggregates: Data in current prices (CUP) shall be reported starting 1995; previous-year’s prices (PYP) starting 1996 and chain-linked volumes (CLV) starting 1995; PYP and CLV are optional for P1 and P2 but compulsory for B.1g and P51c; Imputed rentals of owner-occupied dwellings’ (item 44 - “Real estate activities’) compulsory only for P.1, P.2, B.1g.
Code	List of variables	t+9 months	t+21 months	CUP 1995	PYP 1996	CLV 1995
P.1	Output at basic prices by industry	A*21	A*64	x	o	o
P.2	Intermediate consumption at purchaser’s prices by industry	A*21	A*64	x	o	o
B.1g	Gross value added at basic prices by industry	A*21	A*64	x	x	x
P.51c	Consumption of fixed capital by industry	A*21	A*64	x	x	x
B.2n+B.3n	Net operating surplus and net mixed income	A*21	A*64	x
D.29 – D.39	Other taxes on production less other subsidies on production	A*21	A*64	x
D.1	Compensation of employees by industry	A*21	A*64	x
D.11	Wages and salaries	A*21	A*64	x
Employment in resident production (domestic concept DC): Data shall be reported in persons (PS) and hours worked (HW) starting 1995. At t+9 months data are compulsory (x) for NACE breakdowns up to A21 (including total economy and A10) and at t+21 months for A64 for PS and A38 for HW; A*88 breakdowns and data for jobs (JB) and full-time equivalents (FTE) are optional (o)
Code	List of variables	t+9 months A*21 PS/HW 1995	t+21 months A*64 PS 1995	t+21 months A*38 HW 1995	JB	FTE
EMP	Total Employment (DC)	x	x	x	o	o
EEM	Employees (DC)	x	x	x	o	o
ESE	Self-employed (DC)	x	x	x	o	o

Table 5 — Household final consumption expenditure by purpose — annual
Data shall be reported at t+9 months after the reference period in current prices (CUP) starting from 1995, in previous year's prices (PYP) starting from 1996 and chain linked volumes (CLV) starting from 1995. For final consumption expenditure of households based on the domestic concept (DC) breakdowns by expenditure type are requested according to the COICOP 2018 classification, with division (2-digit) and group (3-digit) breakdowns as applied for the compilation of the Harmonised Indices of Consumer Prices (HICP).
Code	List of variables	Concept	Unit
P.31_S14	Final consumption expenditure of resident and non-resident households on the economic territory	Domestic – DC	CUP,PYP,CLV
Of which	COICOP breakdowns	Domestic – DC	CUP,PYP,CLV
P.33	Final consumption expenditure of resident households in the rest of the world		CUP,PYP,CLV
P.34	Final consumption expenditure of non-resident households on the economic territory		CUP,PYP,CLV
P.31_S14	Final consumption expenditure of resident households on the economic territory and abroad	National – NC	CUP,PYP,CLV

Table 6 — Financial accounts by sector — annual

Data shall be transmitted in current prices at t+4 and/or t+9 months after the reference period from 1995.

The following sub-sectors of sector S.11 are to be provided on a voluntary basis: S.11DO Domestically controlled non-financial corporations; S.11001 Public non-financial corporations; S.110011 Of which: Public non-financial corporations, which are part of domestic multinationals; S.11002 National private non-financial corporations; S.110021 Of which: National private non-financial corporations, which are part of domestic multinationals; S.11003 Foreign-controlled non-financial corporations.

The following sub-sectors of sector S. 2 are to be provided on a voluntary basis: S.21 Member States and institutions and bodies of the European Union; S.2I Members States of the euro area, the European Central Bank and other institutions and bodies of the euro area; S.22 Non-member countries and international organisations non-resident in the European Union.

EMU and EU breakdowns should represent the actual composition at the end of the last reference period (‘fixed composition’).

Table 6	Consolidated	Non-consolidated
Transactions	mandatory	mandatory
Other changes in volume	voluntary	mandatory
Revaluation accounts	voluntary	mandatory
Counterpart information*		voluntary

* Non-consolidated counterpart information to be provided on a voluntary basis and limited to the following counterpart sectors:

S.11 Non-financial corporations

S.12 Financial corporations

S.13 General government

S.14 + S.15 Households and non-profit institutions serving households

S.2 Rest of the world

(Transactions, other changes in volume and revaluation accounts — consolidated and non-consolidated — and counterpart information)

ESA code (financial instrument)

Transactions/other changes in volume/revaluation of financial instruments

S.1

S.11

S.12

S.121

S.124

S.121+S.122+S.123

S.122+S.123

S.125+S.126+S.127

S.128+S.129

S.13

S.1311

S.1312

S.1313

S.1314

S.14+S.15

S.14

S.15

S.2

Assets

F.A

Total Financial Assets

xra_ocv

xt+4

xra_ocv

xnc

xra_ocv

F.1

Monetary gold and special drawing rights (SDRs)

xra_ocv

xt+4

xra_ocv

F.11

Monetary gold

xt+4

F.12

SDRs

xt+4

F.2

Currency and deposits

xra_ocv

xt+4

xra_ocv

xnc

xra_ocv

F.21

Currency

xt+4

xnc

xt+4

F.22

Transferable deposits

xt+4

xnc

xt+4

F.221

Interbank positions

F.229

Other transferable deposits

F.29

Other deposits

xt+4

xnc

xt+4

F.3

Debt securities

xra_ocv

xt+4

xra_ocv

xnc

xra_ocv

F.31

Short-term

xt+4

xnc

xt+4

F.32

Long-term

xt+4

xnc

xt+4

F.4

Loans

xra_ocv

xt+4

xra_ocv

xnc

xra_ocv

F.41

Short-term

xt+4

xnc

xt+4

F.42

Long-term

xt+4

xnc

xt+4

F.5

Equity and investment fund shares/units

xra_ocv

xt+4

xra_ocv

xnc

xra_ocv

F.51

Equity

xt+4

xnc

xt+4

F.511

Listed shares

xt+4

xnc

xt+4

F.512

Unlisted shares

xt+4

xnc

xt+4

F.519

Other equity

xt+4

xnc

xt+4

F.52

Investment fund shares/units

xt+4

xnc

xt+4

F.521

Money Market Fund shares/units (MMFs)

F.522

Non-MMF investment fund shares/units

F.6

Insurance, pension and standardised guarantee schemes

xra_ocv

xt+4

xra_ocv

xnc

xra_ocv

F.61

Non-life insurance technical reserves

x2012

F.62

Life insurance and annuity entitlements

x2012

F.63+ F.64+ F.65

Pension entitlements, claims of pension funds on pension managers and entitlements to non-pension benefits

x2012

F.63

Pension entitlements

F.64

Claims of pension funds on pension managers

F.65

Entitlements to non-pension benefits

F.66

Provisions for calls under standardised guarantees

F.7

Financial derivatives and employee stock options

xra_ocv

xt+4

xra_ocv

xnc

xra_ocv

F.71

Financial derivatives

F.711

Options

F.712

Forwards

F.72

Employee stock options

F.8

Other accounts receivable

xra_ocv

xt+4

xra_ocv

xnc

xra_ocv

F.81

Trade credits and advances

xt+4

xnc

xt+4

F.89

Other accounts receivable, excluding trade credits and advances

xt+4

xnc

xt+4

Liabilities

F.L

Total Financial Liabilities

xra_ocv

xt+4

xra_ocv

xnc

xra_ocv

F.1

Monetary gold and special drawing rights (SDRs)

xra_ocv

xt+4

xra_ocv

F.11

Monetary gold

xt+4

F.12

SDRs

xt+4

F.2

Currency and deposits

xra_ocv

xt+4

xra_ocv

F.21

Currency

xt+4

F.22

Transferable deposits

xt+4

F.221

Interbank positions

F.229

Other transferable deposits

F.29

Other deposits

xt+4

F.3

Debt securities

xra_ocv

xt+4

xra_ocv

xnc

xra_ocv

F.31

Short-term

xt+4

xnc

xt+4

F.32

Long-term

xt+4

xnc

xt+4

F.4

Loans

xra_ocv

xt+4

xra_ocv

xnc

xra_ocv

F.41

Short-term

xt+4

xnc

xt+4

F.42

Long-term

xt+4

xnc

xt+4

F.5

Equity and investment fund shares/units

xra_ocv

xt+4

xra_ocv

xnc

xra_ocv

F.51

Equity

xt+4

xnc

xt+4

F.511

Listed shares

xt+4

xnc

xt+4

F.512

Unlisted shares

xt+4

xnc

xt+4

F.519

Other equity

xt+4

xnc

xt+4

F.52

Investment fund shares/units

xt+4

F.521

Money Market Fund shares/units (MMFs)

F.522

Non-MMF investment fund shares/units

F.6

Insurance, pension and standardised guarantee schemes

xra_ocv

xt+4

xra_ocv

xnc

xra_ocv

F.61

Non-life insurance technical reserves

F.62

Life insurance and annuity entitlements

F.63+ F.64+ F.65

Pension entitlements, claims of pension funds on pension managers and entitlements to non-pension benefits

x2012

F.63

Pension entitlements

F.64

Claims of pension funds on pension managers

F.65

Entitlements to non-pension benefits

F.66

Provisions for calls under standardised guarantees

F.7

Financial derivatives and employee stock options

xra_ocv

xt+4

xra_ocv

xnc

xra_ocv

F.71

Financial derivatives

F.711

Options

F.712

Forwards

F.72

Employee stock options

F.8

Other accounts payable

xra_ocv

xt+4

xra_ocv

xnc

xra_ocv

F.81

Trade credits and advances

xt+4

xnc

xt+4

F.89

Other accounts payable excluding trade credits and advances

xt+4

xnc

xt+4

(B.9F)

Net financial transactions(i)

xt+4

xnc

xt+4

Legend:

mandatory at t+9 months

voluntary

xt+4m

mandatory at t+4 months

xra_ocv

mandatory for transactions at t+4 months; mandatory also for non-consolidated revaluation accounts and other changes in volume from reference year 2012 at t+4 months

xnc

mandatory transmission for non-consolidated transactions from reference year 2012 at t+4 months

x2012

voluntary for reference years before 2012; mandatory for reference years from 2012 onwards

not relevant cells

(i) Only for ‘transactions in financial instruments’ but not meaningful for "changes in volume’, ‘revaluation of financial instruments’ and counterpart sector information.

Table 7 — Balance Sheets for financial assets and liabilities — annual

Data shall be transmitted in current prices at t+4 and/or t+9 months after the reference period from 1995.

The following sub-sectors of sector S.12 are to be provided on a voluntary basis: S.12DO Domestically controlled financial corporations; S.12001 Public financial corporations; S.120011 Of which: Public financial corporations, which are part of domestic multinationals; S.12002 National private financial corporations; S.120021 Of which: National private financial corporations, which are part of domestic multinationals; S.12003 Foreign-controlled financial corporations; S.122 Deposit-taking corporations except the Central Bank; S.123 Money market funds (MMFs); S.123A Constant net asset value MMFs; S.123B Variable net asset value MMFs; S.124A Open-end Non MMFs - Total; S.124A1 Open-end Non MMFs - Real estate funds; S.124A2 Open-end Non MMFs - Equity funds; S.124A3 Open-end Non MMFs - Bond funds; S.124A4 Open-end Non MMFs - Mixed or balanced funds; S.124A5 Open-end Non MMFs - Hedge funds; S.124A9 Open-end Non MMFs - Other funds; S.124B Closed-end Non MMFs - Total; S.124B1 Closed-end Non MMFs - Real estate funds; S.124B2 Closed-end Non MMFs - Equity funds; S.124B3 Closed-end Non MMFs - Bond funds; S.124B4 Closed-end Non MMFs - Mixed or balanced funds; S.124B5 Closed-end Non MMFs - Hedge funds; S.124B9 Closed-end Non MMFs - Other funds; S.125 Other financial intermediaries, except insurance corporations and pension funds; S.125A Financial vehicle corporations engaged in securitisation; S.125B Financial corporations engaged in lending; S.125C Security and derivative dealers; S.125D Specialised financial corporations; S.125E Other OFIs - Total; S.125E1 of which: Central clearing counterparties; S.126 Financial auxiliaries; S.127 Captive financial institutions and money lenders; S.1271 Trusts, estate and agency accounts; S.1272 Corporate Groups' captive financial entities - Total; S.1272A Of which: Foreign owned SPE-type captives; S.1273 Other captive finance companies and money lenders; S.128 Insurance corporations; S.1281 Non-life insurance corporations; S.1282 Life insurance corporations; S.129 Pension funds; S.129A Defined benefit funds; S.129B Defined contribution funds.

The following sub-sectors of sector S.2 are to be provided on a voluntary basis: S.21 Member States and institutions and bodies of the European Union; S.2I Members States of the euro area, the European Central Bank and other institutions and bodies of the euro area; S.22 Non-member countries and international organisations non-resident in the European Union.

EMU and EU breakdowns should represent the actual composition at the end of the last reference period (‘fixed composition’).

Table 7	Consolidated	Non-consolidated
Stocks	mandatory	mandatory
Counterpart information*		voluntary

* Non-consolidated counterpart information to be provided on a voluntary basis and limited to the following counterpart sectors:

S.11 Non-financial corporations

S.12 Financial corporations

S.13 General government

S.14 + S.15 Households and non-profit institutions serving households

S.2 Rest of the world

(Stocks of financial instruments — consolidated and non-consolidated — and counterpart information)

ESA code (financial instrument)

Transactions/other changes in volume/revaluation of financial instruments

S.1

S.11

S.12

S.121

S.124

S.121+S.122+S.123

S.122+S.123

S.125+S.126+S.127

S.128+S.129

S.13

S.1311

S.1312

S.1313

S.1314

S.14+S.15

S.14

S.15

S.2

Assets

AF.A

Total Financial Assets

xt+4m

xnc

xt+4m

AF.1

Monetary gold and special drawing rights (SDRs)

xt+4m

AF.11

Monetary gold

xt+4m

AF.12

SDRs

xt+4m

AF.2

Currency and deposits

xt+4m

xnc

xt+4m

AF.2

Of which: Domestic currency

AF.21

Currency

xt+4m

xnc

xt+4m

AF.22

Transferable deposits

xt+4m

xnc

xt+4m

AF.221

Interbank positions

AF.229

Other transferable deposits

AF.29

Other deposits

xt+4m

xnc

xt+4m

AF.3

Debt securities

xt+4m

xnc

xt+4m

AF.3

Of which: Domestic currency

AF.31

Short-term

xt+4m

xnc

xt+4m

AF.32

Long-term

xt+4m

xnc

xt+4m

AF.32

With remaining maturity of one year or less

AF.32

With remaining maturity of more than one year

AF.4

Loans

xt+4m

xnc

xt+4m

AF.4

Of which: Domestic currency

AF.4M2

Of which: Non-performing loans

AF.41

Short-term

xt+4m

xnc

xt+4m

AF.4D

Of which: Repurchase agreement, securities lending & margin lending

AF.42

Long-term

xt+4m

xnc

xt+4m

AF.42

With remaining maturity of one year or less

AF.42

With remaining maturity of more than one year

AF.5

Equity and investment fund shares/units

xt+4m

xnc

xt+4m

AF.5

Of which: Domestic currency

AF.51

Equity

xt+4m

xnc

xt+4m

AF.511

Listed shares

xt+4m

xnc

xt+4m

AF.512

Unlisted shares

xt+4m

xnc

xt+4m

AF.519

Other equity

xt+4m

xnc

xt+4m

AF.52

Investment fund shares/units

xt+4m

xnc

xt+4m

AF.521

Money Market Fund shares/units (MMFs)

AF.522

Non-MMF investment fund shares/units

AF.6

Insurance, pension and standardised guarantee schemes

xt+4m

xnc

xt+4m

AF.6

Of which: Domestic currency

AF.61

Non-life insurance technical reserves

x2012

AF.62

Life insurance and annuity entitlements

x2012

AF.63+ AF.64+ AF.65

Pension entitlements, claims of pension funds on pension managers and entitlements to non-pension benefits

x2012

AF.63

Pension entitlements

AF.64

Claims of pension funds on pension managers

AF.65

Entitlements to non-pension benefits

AF.66

Provisions for calls under standardised guarantees

x2012

AF.7

Financial derivatives and employee stock options

xt+4m

xnc

xt+4m

AF.7

Of which: Domestic currency

AF.71

Financial derivatives

AF.711

Options

AF.712

Forwards

AF.72

Employee stock options

AF.8

Other accounts receivable

xt+4m

xnc

xt+4m

AF.8

Of which: Domestic currency

AF.81

Trade credits and advances

xt+4m

xnc

xt+4m

AF.89

Other accounts receivable, excluding trade credits and advances

xt+4m

xnc

xt+4m

Liabilities

AF.L

Total Financial Liabilities

xt+4m

xnc

xt+4m

AF.1

Monetary gold and special drawing rights (SDRs)

xt+4m

AF.11

Monetary gold

xt+4m

AF.12

SDRs

xt+4m

AF.2

Currency and deposits

xt+4m

AF.2

Of which: Domestic currency

AF.21

Currency

xt+4m

AF.22

Transferable deposits

xt+4m

AF.221

Interbank positions

AF.229

Other transferable deposits

AF.29

Other deposits

xt+4m

AF.3

Debt securities

xt+4m

xnc

xt+4m

AF.3

Of which: Domestic currency

AF.31

Short-term

xt+4m

xnc

xt+4m

AF.31

Of which: Nominal value

AF.32

Long-term

xt+4m

xnc

xt+4m

AF.32

Of which: Nominal value

AF.32

With remaining maturity of one year or less

AF.32

With remaining maturity of more than one year

AF.4

Loans

xt+4m

xnc

xt+4m

AF.4

Of which: Domestic currency

AF.4M2

Of which: Non-performing loans

AF.41

Short-term

xt+4m

xnc

xt+4m

AF.4D

Of which: Repurchase agreement, securities lending & margin lending

AF.42

Long-term

xt+4m

xnc

xt+4m

AF.42

With remaining maturity of one year or less

AF.42

With remaining maturity of more than one year

AF.5

Equity and investment fund shares/units

xt+4m

xnc

xt+4m

AF.5

Of which: Domestic currency

AF.51

Equity

xt+4m

xnc

xt+4m

AF.511

Listed shares

xt+4m

xnc

xt+4m

AF.512

Unlisted shares

xt+4m

xnc

xt+4m

AF.519

Other equity

xt+4m

xnc

xt+4m

AF.52

Investment fund shares/units

xt+4m

AF.521

Money Market Fund shares/units (MMFs)

AF.522

Non-MMF investment fund shares/units

AF.6

Insurance, pension and standardised guarantee schemes

xt+4m

xnc

xt+4m

AF.6

Of which: Domestic currency

AF.61

Non-life insurance technical reserves

AF.62

Life insurance and annuity entitlements

AF.63+ AF.64+ AF.65

Pension entitlements, claims of pension funds on pension managers and entitlements to non-pension benefits

x2012

AF.63

Pension entitlements

AF.64

Claims of pension funds on pension managers

AF.65

Entitlements to non-pension benefits

AF.66

Provisions for calls under standardised guarantees

AF.7

Financial derivatives and employee stock options

xt+4m

xnc

xt+4m

AF.7

Of which: Domestic currency

AF.71

Financial derivatives

AF.711

Options

AF.712

Forwards

AF.72

Employee stock options

AF.8

Other accounts payable

xt+4m

xnc

xt+4m

AF.8

Of which: Domestic currency

AF.81

Trade credits and advances

xt+4m

xnc

xt+4m

AF.89

Other accounts payable excluding trade credits and advances

xt+4m

xnc

xt+4m

(BF.90)

Net financial worth(i)

xt+4m

xnc

xt+4m

Legend:

mandatory at t+9 months

voluntary

xt+4m

mandatory at t+4 months

xnc

mandatory transmission for non-consolidated stocks from reference year 2012 at t+4 months

x2012

voluntary for reference years before 2012; mandatory for reference years from 2012 onwards

not relevant cells

(i) Counterpart sector information not relevant for this item.

Table 8 — Non-financial accounts by sector — annual
Data shall be reported from 1995 at t+9 months after the reference period. Data for S.14 and S.15 for reference years before 2012 to be transmitted on a voluntary basis. Transmission is compulsory from reference year 2012 onwards. The following sub-sectors of sector S.11 are to be provided on a voluntary basis: S.11DO Domestically controlled non-financial corporations; S.11001 Public non-financial corporations; S.110011 Of which: Public non-financial corporations, which are part of domestic multinationals; S.11002 National private non-financial corporations; S.110021 Of which: National private non-financial corporations, which are part of domestic multinationals; S.11003 Foreign-controlled non-financial corporations; The following sub-sectors of sector S.12 are to be provided on a voluntary basis: S.12DO Domestically controlled financial corporations; S.12001 Public financial corporations; S.120011 Of which: Public financial corporations, which are part of domestic multinationals; S.12002 National private financial corporations; S.120021 Of which: National private financial corporations, which are part of domestic multinationals; S.12003 Foreign-controlled financial corporations; S12K Monetary financial institutions (MFI); S12P Other financial institutions (Financial corporations other than MFIs, insurance corporations and pension funds); S12Q Insurance corporations and Pension Funds.
Code	Transactions and balancing items	Sectors
I Production account/External account of goods and services
Resources		S.1	S.11	S.12	S.13	S.14 + S.15	S.14	S.15	S.1N	S.2
P.1	Output	x	x	x	x	x	x2012	x2012
(P.11+P.12 +P.131)	Market output, output for final use and payments for other non-market output				x
P.11	Market Output	x	x	x	x	x	x2012	x2012
P.12	Output for own final use	x	x	x	x	x	x2012	x2012
P.13	Non-market output	x			x	x		x2012
P.7	Imports of goods and services									x
P.71	Imports of goods									x
P.72	Imports of services									x
P.72F	Imports of FISIM									o
(D.21 — D.31)	Taxes less subsidies on products	x							x
Uses		S.1	S.11	S.12	S.13	S.14 + S.15	S.14	S.15	S.1N	S.2
P.2	Intermediate consumption	x	x	x	x	x	x2012	x2012
P.6	Exports of goods and services									x
P.61	Exports of goods									x
P.62	Exports of services									x
P.62F	Exports of FISIM									o
B.1g	Value added, gross/gross domestic product	x	x	x	x	x	x2012	x2012	x
B.11	External balance of goods and services									x
P.51c	Consumption of fixed capital	x	x	x	x	x	x2012	x2012
B.1n	Value added, net/net domestic product	x	x	x	x	x	x2012	x2012	x
II.1.1 Generation of income account
Resources		S.1	S.11	S.12	S.13	S.14 + S.15	S.14	S.15	S.1N	S.2
B.1g	Value added, gross/gross domestic product	x	x	x	x	x	x2012	x2012	x
D.3	Subsidies	x	x	x	x	x	x2012	x2012	x
D.31	Subsidies on products	x							x
D.39	Other subsidies on production	x	x	x	x	x	x2012	x2012
Uses		S.1	S.11	S.12	S.13	S.14 + S.15	S.14	S.15	S.1N	S.2
D.1	Compensation of employees	x	x	x	x	x	x2012	x2012
D.11	Wages and salaries	x	x	x	x	x	x2012	x2012
D.12	Employers’ social contributions	x	x	x	x	x	x2012	x2012
D.2	Taxes on production and imports	x	x	x	x	x	x2012	x2012	x
D.21	Taxes on products	x							x
D.29	Other taxes on production	x	x	x	x	x	x2012	x2012
(B.2g+ B.3g)	Operating surplus, gross plus mixed income, gross	x	x	x	x	x	x2012	x2012
B.2g	Operating surplus, gross	x				x	x2012
B.3g	Mixed income, gross	x				x	x2012
II.1.2 Allocation of primary income account
Resources		S.1	S.11	S.12	S.13	S.14 + S.15	S.14	S.15	S.1N	S.2
(B.2g+B.3g)	Operating surplus, gross plus mixed income, gross	x	x	x	x	x	x2012	x2012
B.2g	Operating surplus, gross	x				x	x2012
B.3g	Mixed income, gross	x				x	x2012
D.1	Compensation of employees	x				x	x2012			x
D.11	Wages and salaries	x				x	x2012			x
D.12	Employers’ social contributions	x				x	x2012			x
D.2	Taxes on production and imports	x			x					x
D.21	Taxes on products	x			x					x
D.211	Value added type taxes (VAT)	x			x					x
D.212	Taxes and duties on imports excluding VAT	x			x					x
D.214	Taxes on products, except VAT and import taxes	x			x					x
D.29	Other taxes on production	x			x					x
D.4	Property income	x	x	x	x	x	x2012	x2012		x
D.41	Interest (1)	x	x	x	x	x	x2012	x2012		x
D.42	Distributed income of corporations	x	x	x	x	x	x2012	x2012		x
D.421	Dividends	o	o	o	o	o	o	o		o
D.422	Withdrawals from the income of quasi-corporations	o	o	o	o	o	o	o		o
D.43	Reinvested earnings on foreign direct investment	x	x	x	x	x	x2012	x2012		x
D.43S2I	Reinvested earnings on Intra-EA F.D.I. (only for Euro area Member States) (2)		x2012	x2012
D.43S2X	Reinvested earnings on Extra-EA F.D.I. (only for Euro area Member States) (2)		x2012	x2012
D.43S21	Reinvested earnings on Intra-EU F.D.I. (2)		x2012	x2012
D.43S22	Reinvested earnings on Extra-EU F.D.I. (2)		x2012	x2012
D.44	Other investment income	x	x	x	x	x	x2012	x2012		x
D.441	Investment income attributable to insurance policy holders	x2012	x2012	x2012	x2012	x2012	x2012	x2012		x2012
D.442	Investment income payable on pension entitlements	x2012	x2012	x2012	x2012	x2012	x2012	x2012		x2012
D.443	Investment income attributable to collective investment fund shareholders	x2012	x2012	x2012	x2012	x2012	x2012	x2012		x2012
D.45	Rent	x	x	x	x	x	x2012	x2012		x
B.4g	Entrepreneurial income, gross	o	x	x	o	o	o	o
D.41g	Total interest before FISIM allocation (1)	x	x	x	x	x	x2012	x2012		x
Uses		S.1	S.11	S.12	S.13	S.14 + S.15	S.14	S.15	S.1N	S.2
D.1	Compensation of employees									x
D.11	Wages and salaries									x
D.12	Employers’ social contributions									x
D.3	Subsidies	x			x					x
D.31	Subsidies on products	x			x					x
D.39	Other subsidies on production	x			x					x
D.4	Property income	x	x	x	x	x	x2012	x2012		x
D.41	Interest (1)	x	x	x	x	x	x2012	x2012		x
D.42	Distributed income of corporations	x	x	x	x					x
D.421	Dividends	o	o	o	o					o
D.422	Withdrawals from the income of quasi-corporations	o	o	o						o
D.43	Reinvested earnings on foreign direct investment	x	x	x		x	x2012	x2012		x
D.43S2I	Reinvested earnings on Intra-EA F.D.I. (only for Euro area Member States) (2)		x2012	x2012
D.43S2X	Reinvested earnings on Extra-EA F.D.I. (only for Euro area Member States) (2)		x2012	x2012
D.43S21	Reinvested earnings on Intra-EU F.D.I. (2)		x2012	x2012
D.43S22	Reinvested earnings on Extra-EU F.D.I. (2)		x2012	x2012
D.44	Other investment income	x	x	x	x	x	x2012	x2012		x
D.441	Investment income attributable to insurance policy holders	x2012	x2012	x2012	x2012	x2012	x2012	x2012		x2012
D.442	Investment income payable on pension entitlements	x2012	x2012	x2012	x2012	x2012	x2012	x2012		x2012
D.443	Investment income attributable to collective investment fund shareholders	x2012	x2012	x2012	x2012	x2012	x2012	x2012		x2012
D.45	Rent	x	x	x	x	x	x2012	x2012		x
B.5g	Balance of primary incomes, gross/national income, gross	x	x	x	x	x	x2012	x2012
D.41g	Total interest before FISIM allocation (1)	x	x	x	x	x	x2012	x2012		x
II.2 Secondary distribution of income account
Resources		S.1	S.11	S.12	S.13	S.14 + S.15	S.14	S.15	S.1N	S.2
B.5g	Balance of primary incomes, gross/national income, gross	x	x	x	x	x	x2012	x2012
D.5	Current taxes on income, wealth, etc	x			x					x
D.51	Taxes on income	x			x					x
D.59	Other current taxes	x			x					x
D.6	Social contributions and benefits	x	x	x	x	x	x2012	x2012		x
D.61	Net social contributions	x	x	x	x	x	x2012	x2012		x
D.611	Employers’ actual social contributions	x2012	x2012	x2012	x2012	x2012	x2012	x2012		x2012
D.612	Employers’ imputed social contributions	x2012	x2012	x2012	x2012	x2012	x2012	x2012		x2012
D.613	Households’ actual social contributions	x2012	x2012	x2012	x2012	x2012	x2012	x2012		x2012
D.614	Households’ social contribution supplements	x2012	x2012	x2012	x2012	x2012	x2012	x2012		x2012
D.61SC	Social insurance scheme service charges	x2012	x2012	x2012	x2012	x2012	x2012	x2012		x2012
D.62	Social benefits other than social transfers in kind	x				x	x2012			x
D.63	Social transfers in kind	x				x	x2012
D.631	Social transfers in kind — non-market production	o				o	o
D.632	Social transfers in kind — purchased market production	o				o	o
D.7	Other current transfers	x	x	x	x	x	x2012	x2012		x
D.71	Net non-life insurance premiums	x		x	x					x
D.72	Non-life insurance claims	x	x	x	x	x	x2012	x2012		x
D.74	Current international cooperation	x			x					x
D. 74A	Of which: payable to/receivable by European institutions (e.g. EDF)									x
D.75	Miscellaneous current transfers (1)	x	x	x	x	x	x2012	x2012		x
D.76	VAT and GNI - based EU own resources									x
Uses		S.1	S.11	S.12	S.13	S.14 + S.15	S.14	S.15	S.1N	S.2
D.5	Current taxes on income, wealth, etc	x	x	x	x	x	x2012	x2012		x
D.51	Taxes on income	x	x	x	x	x	x2012			x
D.59	Other current taxes	x	x	x	x	x	x2012	x2012		x
D.6	Social contributions and benefits	x	x	x	x	x	x2012	x2012		x
D.61	Net social contributions	x				x	x2012			x
D.611	Employers’ actual social contributions	x2012				x2012	x2012			x2012
D.612	Employers’ imputed social contributions	x2012				x2012	x2012			x2012
D.613	Households’ actual social contributions	x2012				x2012	x2012			x2012
D.614	Households’ social contribution supplements	x2012				x2012	x2012			x2012
D.61SC	Social insurance scheme service charges	x2012				x2012	x2012			x2012
D.62	Social benefits other than social transfers in kind	x	x	x	x	x	x2012	x2012		x
D.63	Social transfers in kind	x			x	x		x2012
D.631	Social transfers in kind — non-market production	o			x	o		o
D.632	Social transfers in kind — purchased market production	o			x	o		o
D.7	Other current transfers	x	x	x	x	x	x2012	x2012		x
D.71	Net non-life insurance premiums	x	x	x	x	x	x2012	x2012		x
D.72	Non-life insurance claims	x		x	x					x
D.74	Current international cooperation	x			x					x
D.74A	Of which: payable to/receivable by European institutions (e.g. EDF)	x			x
D.75	Miscellaneous current transfers (1)	x	x	x	x	x	x2012	x2012		x
D.76	VAT - and GNI - based EU own resources	x			x
B.7g	Adjusted disposable income, gross	x			x	x	x2012	x2012
B.6g	Disposable income, gross	x	x	x	x	x	x2012	x2012
II.4.1 Use of disposable income account
Resources		S.1	S.11	S.12	S.13	S.14 + S.15	S.14	S.15	S.1N	S.2
B.6g	Disposable income, gross	x	x	x	x	x	x2012	x2012
D.8	Adjustment for the change in pension entitlements	x				x	x2012			x
Uses		S.1	S.11	S.12	S.13	S.14 + S.15	S.14	S.15	S.1N	S.2
P.3	Final consumption expenditure	x			x	x	x2012	x2012
P.31	Individual consumption expenditure	x			x	x	x2012	x2012
P.32	Collective consumption expenditure	x			x
D.8	Adjustment for the change in pension entitlements	x	x	x	x	x	x2012	x2012		x
B.8g	Saving, gross	x	x	x	x	x	x2012	x2012
B.12	Current external balance									x
III.1.1 Change in net worth due to saving and capital transfers account
Changes in liabilities and net worth		S.1	S.11	S.12	S.13	S.14 + S.15	S.14	S.15	S.1N	S.2
B.8g	Saving, gross	x	x	x	x	x	x2012	x2012
B.12	Current external balance									x
D.9r	Capital transfers, receivable	x	x	x	x	x	x2012	x2012		x
D.91r	Capital taxes, receivable	x			x					x
D.92r	Investment grants, receivable (1)	x	x	x	x	x	x2012	x2012		x
D.99r	Other capital transfers, receivable (1)	x	x	x	x	x	x2012	x2012		x
Changes in assets		S.1	S.11	S.12	S.13	S.14 + S.15	S.14	S.15	S.1N	S.2
D.9p	Capital transfers, payable	x	x	x	x	x	x2012	x2012		x
D.91p	Capital taxes, payable	x	x	x		x	x2012	x2012		x
D.92p	Investment grants, payable (1)	x			x					x
D.99p	Other capital transfers, payable (1)	x	x	x	x	x	x2012	x2012		x
P.51c	Consumption of fixed capital	x	x	x	x	x	x2012	x2012
B.10.1	Change in net worth due to saving and capital transfers	x	x	x	x	x	x2012	x2012		x
III.1.2 Acquisitions of non-financial assets account
Changes in liabilities and net worth		S.1	S.11	S.12	S.13	S.14 + S.15	S.14	S.15	S.1N	S.2
B.10.1	Change in net worth due to saving and capital transfers	x	x	x	x	x	x2012	x2012		x
Changes in assets		S.1	S.11	S.12	S.13	S.14 + S.15	S.14	S.15	S.1N	S.2
P.5g	Gross capital formation	x	x	x	x	x	x2012	x2012
P.51g	Gross fixed capital formation	x	x	x	x	x	x2012	x2012
P.51g_AN.111	Dwellings	o	o	o	o	o	o	o
P.51g_AN.112	Other buildings and structures	o	o	o	o	o	o	o
P.51g_AN.1121	Buildings other than dwellings	o	o	o	o	o	o	o
P.51g_AN.1122	Other structures	o	o	o	o	o	o	o
P.51c	Consumption of fixed capital	x	x	x	x	x	x2012	x2012
P.52	Changes in inventories	x	x	x	x	x	x2012	x2012
P.53	Acquisitions less disposals of valuables	x	x	x	x	x	x2012	x2012
NP	Acquisitions less disposals of non-produced assets	x	x	x	x	x	x2012	x2012		x
B.9	Net lending (+) / net borrowing (—)	x	x	x	x	x	x2012	x2012		x
DB.9	Discrepancy with net lending/net borrowing of financial accounts	x	x	x	x	x	x2012	x2012		x
Additional information		S.1	S.11	S.12	S.13	S.14 + S.15	S.14	S.15	S.1N	S.2
EMP	Employment (in number of persons and number of hours worked)	o	o	o	x	o	o	o
OTE	Total general government expenditure				x
OTR	Total general government revenue				x
Data in chain-linked volumes		S.1	S.11	S.12	S.13	S.14 + S.15	S.14	S.15	S.1N	S.2
P.51g	Gross fixed capital formation	o	o	o	o	o	o	o
P.51g_AN.111	Dwellings	o	o	o	o	o	o	o
P.51g_AN.112	Other buildings and structures	o	o	o	o	o	o	o
P.51g_AN.1121	Buildings other than dwellings	o	o	o	o	o	o	o
P.51g_AN.1122	Other structures	o	o	o	o	o	o	o
Legend:
x	mandatory
x2012	voluntary for reference years before 2012; compulsory for reference years from 2012 onwards
o	voluntary
	non relevant cells

(1) Consolidated between subsectors of general government (S.13)
(2) The breakdown should represent the actual composition at the end of the latest reference period (‘fixed composition’).

Table 801 — Non-financial accounts by sector — quarterly

Data shall be reported from 1999 Q1. The deadline for T801 is 85 days after the reference period. The table shall be re-transmitted at t+3 months if differences with table 25 and table 1Q are significant.

Data for sectors S.11, S.12, S.14+S1.15, S.14, S.15 and S.1N are voluntary for countries whose GDP at current prices represents less than 1 % of the corresponding Union total. The 1 % threshold is calculated as a moving average based on the three latest available years.

Data for the following sub-sectors of sector S.11 are to be provided on a voluntary basis: S.11DO Domestically controlled non-financial corporations; S.11001 Public non-financial corporations; S.110011 Of which: Public non-financial corporations, which are part of domestic multinationals; S.11002 National private non-financial corporations; S.110021 Of which: National private non-financial corporations, which are part of domestic multinationals; S.11003 Foreign-controlled non-financial corporations;

Data for the following sub-sectors of sector S.12 are to be provided on a voluntary basis: S.12DO Domestically controlled financial corporations; S.12001 Public financial corporations; S.120011 Of which: Public financial corporations, which are part of domestic multinationals; S.12002 National private financial corporations; S.120021 Of which: National private financial corporations, which are part of domestic multinationals; S.12003 Foreign-controlled financial corporations; S12K Monetary financial institutions (MFI); S12P Other financial institutions (Financial corporations other than MFIs, insurance corporations and pension funds); S12Q Insurance corporations and Pension Funds

Code

Transactions and balancing items

Sectors

I Production account/External account of goods and services

Resources

S.1

S.11

S.12

S.13

S.14 + S.15

S.14

S.15

S.1N

S.2

P.1

Output

(P.11 + P.12 + P.131)

Market output, output for final use and payments for other non-market output

P.7

Imports of goods and services

P.71

Imports of goods

P.72

Imports of services

P.72F

Imports of FISIM

D.21 — D.31

Taxes less subsidies on products

Uses

S.1

S.11

S.12

S.13

S.14 + S.15

S.14

S.15

S.1N

S.2

P.2

Intermediate consumption

P.6

Exports of goods and services

P.61

Exports of goods

P.62

Exports of services

P.62F

Exports of FISIM

B.1g

Value added, gross/gross domestic product

B.11

External balance of goods and services

P51c

Consumption of fixed capital

B.1n

Value added, net/net domestic product

II.1.1 Generation of income account

Resources

S.1

S.11

S.12

S.13

S.14 + S.15

S.14

S.15

S.1N

S.2

B.1g

Value added, gross/gross domestic product

D.3

Subsidies

D.31

Subsidies on products

D.39

Other subsidies on production

Uses

S.1

S.11

S.12

S.13

S.14 + S.15

S.14

S.15

S.1N

S.2

D.1

Compensation of employees

D.2

Taxes on production and imports

D.21

Taxes on products

D.29

Other taxes on production

B.2g+B.3g

Operating surplus, gross plus mixed income, gross

B.2g

Operating surplus, gross

B.3g

Mixed income, gross

II.1.2 Allocation of primary income account

Resources

S.1

S.11

S.12

S.13

S.14 + S.15

S.14

S.15

S.1N

S.2

B.2g+B.3g

Operating surplus, gross plus mixed income, gross

B.2g

Operating surplus, gross

B.3g

Mixed income, gross

D.1

Compensation of employees

D.2

Taxes on production and imports

D.21

Taxes on products

D.211

Value added type taxes (VAT)

D.29

Other taxes on production

D.4

Property income

D.41

Interest (1)

(D.42 + D.43 + D.44 + D.45)

Other property income, not elsewhere specified

D.42

Distributed income of corporations

D.43

Reinvested earnings on foreign direct investment

D.43S2I

Reinvested earnings on Intra-EA F.D.I. (only for Euro area Member States) (2)

D.43S2X

Reinvested earnings on Extra-EA F.D.I. (only for Euro area Member States) (2)

D.43S21

Reinvested earnings on Intra-EU F.D.I. (2)

D.43S22

Reinvested earnings on Extra-EU F.D.I. (2)

D.44

Other investment income

D.45

Rent

B.4g

Entrepreneurial income, gross

D.41g

Total interest before FISIM allocation (1)

Uses

S.1

S.11

S.12

S.13

S.14 + S.15

S.14

S.15

S.1N

S.2

D.1

Compensation of employees

D.3

Subsidies

D.31

Subsidies on products

D.39

Other subsidies on production

D.4

Property income

D.41

Interest (1)

(D.42 + D.43 + D.44 + D.45)

Other Property Income, not elsewhere specified

D.42

Distributed income of corporations

D.43

Reinvested earnings on foreign direct investment

D.43S2I

Reinvested earnings on Intra-EA F.D.I. (only for Euro area Member States) (2)

D.43S2X

Reinvested earnings on Extra-EA F.D.I. (only for Euro area Member States) (2)

D.43S21

Reinvested earnings on Intra-EU F.D.I. (2)

D.43S22

Reinvested earnings on Extra-EU F.D.I. (2)

D.44

Other investment income

D.45

Rents

B.5g

Balance of primary incomes, gross/national income, gross

D.41g

Total interest before FISIM allocation (1)

II.2 Secondary distribution of income account

Resources

S.1

S.11

S.12

S.13

S.14 + S.15

S.14

S.15

S.1N

S.2

B.5g

Balance of primary incomes, gross/national income, gross

D.5

Current taxes on income, wealth, etc

D.6

Social contributions and benefits

D.61

Net social contributions

D.62

Social benefits other than social transfers in kind

D.63

Social transfers in kind

D.631

Social transfers in kind — non-market production

D.632

Social transfers in kind — purchased market production

D.7

Other current transfers

D.71

Net non-life insurance premiums

D.72

Non-life insurance claims

(D.74 + D.75 + D.76)

Other current transfers, not elsewhere specified

D.74

Current international cooperation

D.74A

Of which: payable to/receivable by European institutions (e.g. EDF)

D.75

Miscellaneous current transfers (1)

D.76

VAT - and GNI - based EU own resources

Uses

S.1

S.11

S.12

S.13

S.14 + S.15

S.14

S.15

S.1N

S.2

D.5

Current taxes on income, wealth, etc

D.6

Social contributions and benefits

D.61

Net social contributions

D.62

Social benefits other than social transfers in kind

D.63

Social transfers in kind

D.631

Social transfers in kind — non-market production

D.632

Social transfers in kind — purchased market production

D.7

Other current transfers

D.71

Net non-life insurance premiums

D.72

Non-life insurance claims

(D.74 + D.75 + D.76)

Other Current transfers, not elsewhere specified

D.74

Current international cooperation

D.74A

Of which: payable to/receivable by European institutions (e.g. EDF)

D.75

Miscellaneous current transfers (1)

D.76

VAT - and GNI - based EU own resources

B.7g

Adjusted disposable income, gross

B.6g

Disposable income, gross

II.4.1 Use of disposable income account

Resources

S.1

S.11

S.12

S.13

S.14 + S.15

S.14

S.15

S.1N

S.2

B.6g

Disposable income, gross

D.8

Adjustment for the change in pension entitlements

Uses

S.1

S.11

S.12

S.13

S.14 + S.15

S.14

S.15

S.1N

S.2

P.3

Final consumption expenditure

P.31

Individual consumption expenditure

P.32

Collective consumption expenditure

D.8

Adjustment for the change in pension entitlements

B.8g

Saving, gross

B.12

Current external balance

III.1.1 Change in net worth due to saving and capital transfers account

Changes in liabilities and net worth

S.1

S.11

S.12

S.13

S.14 + S.15

S.14

S.15

S.1N

S.2

B.8g

Gross saving

B.12

Current external balance

D.9r

Capital transfers, receivable

D.91r

Capital taxes, receivable

D.92r + D.99r

Investment grants and other capital transfers (1)

D.92r

Investment grants, receivable (1)

D.99r

Other capital transfers, receivable (1)

Changes in assets

S.1

S.11

S.12

S.13

S.14 + S.15

S.14

S.15

S.1N

S.2

D.9p

Capital transfers, payable

D.91p

Capital taxes, payable

D.92p + D.99p

Investment grants and other capital transfers (1)

D.92p

Investment grants, payable (1)

D.99p

Other capital transfers, payable (1)

P.51c

Consumption of fixed capital

B.101

Change in net worth due to saving and capital transfers

III.1.2 Acquisitions of non-financial assets account

Changes in liabilities and net worth

S.1

S.11

S.12

S.13

S.14 + S.15

S.14

S.15

S.1N

S.2

B.101

Change in net worth due to saving and capital transfers

Changes in assets

S.1

S.11

S.12

S.13

S.14 + S.15

S.14

S.15

S.1N

S.2

P.5g

Gross capital formation

P.51g

Gross fixed capital formation

P.51c

Consumption of fixed capital

P.52 + P.53

Changes in inventories and net acquisition of valuables

Acquisitions less disposals of non-produced assets

B.9

Net lending (+)/net borrowing (—)

DB.9

Discrepancy with net lending/net borrowing of financial accounts

Additional information

S.1

S.11

S.12

S.13

S.14 + S.15

S.14

S.15

S.1N

S.2

EMP

Employment (in number of persons and number of hours worked)

OTE

Total general government expenditure

OTR

Total general government revenue

AN.111

Dwellings

AN.211

Land

Legend:

mandatory

mandatory, but voluntary for countries whose GDP at current prices represents less than 1 % of the corresponding Union total. The 1 % threshold is calculated as a moving average based on the three latest available years.

voluntary

non relevant cells

(1) Consolidated between subsectors of general government (S.13)

(2) The breakdown should represent the actual composition at the end of the latest reference period (‘fixed composition’).

Table 801SA — Seasonally and calendar adjusted data — quarterly

Data shall be reported from 1999Q1. The deadline is 85 days and 3 working days after the reference period. Whenever T801 is re-transmitted, T801SA shall be re-transmitted as well 3 working days after if any of the variables in T801SA has been revised in non-adjusted terms.

Seasonal adjustment shall include calendar adjustments, where relevant.

Code

Transaction

Sectors

S.1

S.11

S.12

S.13

S.14 + S.15

S.1N

S.2

S.1

S.11

S.12

S.13

S.14 + S.15

S.1N

S.2

Uses

Resources

P.3

Final consumption expenditure

P.31

Individual consumption expenditure

P.5g

Gross capital formation

P.51g

Gross fixed capital formation

P.52 + P.53

Changes in inventories and net acquisition of valuables

P.6

Exports of goods and services

P.61

Exports of goods

P.62

Exports of services

P.7

Imports of goods and services

P.71

Imports of goods

P.72

Imports of services

D.1

Compensation of employees

D.2

Taxes on production and imports

D.29

Other taxes on production

D.3

Subsidies

D.39

Other subsidies on production

D.4

Property income

D.41

Interest

(D.42 + D.43 + D.44 + D.45)

Other property income, not elsewhere specified

D.1 + D.2 + D.3 + D.4

D.5

Current taxes on income, wealth, etc

D.61

Net social contributions

D.62

Social benefits other than social transfers in kind

D.63

Social transfers in kind

D.7

Other current transfers

D.5 + D.6 + D.7

D.8

Adjustment for the change in pension entitlements

D.9

Capital transfers

Acquisitions less disposals of non-produced assets

OTE

Total general government expenditure

OTR

Total general government revenue

Balancing items

S.1

S.11

S.12

S.13

S.14 + S.15

S.1N

S.2

B.1g

Value added, gross/gross domestic product

B.2g+B.3g

Operating surplus, gross plus mixed income, gross

B.3g

Mixed income, gross

B.4g

Entrepreneurial income, gross

B.5g

Balance of primary incomes, gross/national income, gross

B.6g

Disposable income, gross

B.8g

Gross saving

B.9

Net lending (+)/net borrowing (—)

Data in chain-linked volumes, after seasonal adjustment

S.1

S.11

S.12

S.13

S.14 + S.15

S.1N

S.2

B.1g

Value added, gross/gross domestic product

P.31

Individual consumption expenditure

P.51g

Gross fixed capital formation

Legend:

Mandatory

voluntary

non relevant cells

Table 9 — Detailed tax and social contribution revenue including the list of taxes and social contributions according to national classification — annual
Data shall be reported in current prices in millions of national currency (with reporting precision at least 1 million of national currency) for the sector general government (S.13) and its subsectors (central government S.1311, state government S.1312, local government S.1313, social security funds S.1314), institutions and bodies of the European Union (S.212) as well as general government plus institutions and bodies of the European Union (S.13 + S.212) at t+9 months after the end of the reference period from reference year 1995. In addition, the full detail of the national classification of taxes and social contributions (the ‘National Tax List"), with corresponding amounts under each related ESA code shall be provided together with Table 9. The National Tax List is requested on a compulsory basis for general government (S.13) plus the institutions and bodies of the European Union (S.212). Data shall be consistent with ESA table 2. Any non-compulsory data is indicated in the notes below. Otherwise, data is compulsory from reference year 1995 onwards.
Code	Transaction	Notes
D.2	Taxes on production and imports
D.21	Taxes on products
D.211	Value added type taxes (VAT)
D.212	Taxes and duties on imports excluding VAT
D.2121	Import duties
D.2122	Taxes on imports, excluding VAT and import duties
D.2122a	Levies on imported agricultural products
D.2122b	Monetary compensatory amounts on imports
D.2122c	Excise duties
D.2122d	General sales taxes
D.2122e	Taxes on specific services
D.2122f	Profits of import monopolies
D.214	Taxes on products, except VAT and import taxes
D.214a	Excise duties and consumption taxes
D.214b	Stamp taxes
D.214c	Taxes on financial and capital transactions
D.214d	Car registration taxes
D.214e	Taxes on entertainment
D.214f	Taxes on lotteries, gambling and betting
D.214g	Taxes on insurance premiums
D.214h	Other taxes on specific services
D.214i	General sales or turnover taxes
D.214j	Profits of fiscal monopolies
D.214k	Export duties and monetary compensatory amounts collected on exports
D.214l	Other taxes on products n.e.c.
D.29	Other taxes on production
D.29a	Taxes on land, buildings or other structures
D.29b	Taxes on the use of fixed assets
D.29c	Total wage bill and payroll taxes
D.29d	Taxes on international transactions
D.29e	Business and professional licences
D.29f	Taxes on pollution
D.29g	Under-compensation of VAT (flat rate system)
D.29h	Other taxes on production n.e.c.
D.5	Current taxes on income wealth, etc.
D.51	Taxes on income
D.51a + D.51c1	Taxes on individual or household income including holding gains
D.51a	Taxes on individual or household income excluding holding gains	voluntary
D.51c1	Taxes on individual or household holding gains	voluntary
D.51b + D.51c2	Taxes on the income or profits of corporations including holding gains
D.51b	Taxes on the income or profits of corporations excluding holding gains	voluntary
D.51c2	Taxes on holding gains of corporations	voluntary
D.51c3	Other taxes on holding gains	voluntary
D.51c	Taxes on holding gains
D.51d	Taxes on winnings from lottery or gambling
D.51e	Other taxes on income n.e.c.
D.59	Other current taxes
D.59a	Current taxes on capital
D.59b	Poll taxes
D.59c	Expenditure taxes
D.59d	Payments by households for licences
D.59e	Taxes on international transactions
D.59f	Other current taxes n.e.c.
D.91	Capital taxes
D.91a	Taxes on capital transfers
D.91b	Capital levies
D.91c	Other capital taxes n.e.c.
ODA	Total tax revenue
D.61	Net social contributions
D.611	Employers' actual social contributions
D.611C	Compulsory employers' actual social contributions
D.611V	Voluntary employers' actual social contributions
D.61SC	Social insurance scheme service charges	voluntary up to reference year 2011; to be transmitted with a positive sign despite being a negative resource
D.6111	Employers' actual pension contributions	voluntary
D.6112	Employers' actual non-pension contributions	voluntary
D.6121	Employers' imputed pension contributions	voluntary
D.6122	Employers' imputed non-pension contributions	voluntary
D.6131	Households' actual pension contributions	voluntary
D.6132	Households' actual non-pension contributions	voluntary
D.6141	Households' pension contributions supplements	voluntary
D.6142	Households' non-pension contributions supplements	voluntary
D.612	Employers' imputed social contributions
D.613	Households' actual social contributions
D.613c	Compulsory households' actual social contributions
D.613ce	Compulsory employees' actual social contributions
D.613cs	Compulsory actual social contributions by the self-employed	voluntary
D.613cn	Compulsory actual social contributions by the non-employed	voluntary
D.613v	Voluntary households' actual social contributions
D.614	Households' social contributions supplements	voluntary up to reference year 2011
D.995	Capital transfers from general government to relevant sectors representing taxes and social contributions assessed but unlikely to be collected	D.995 and breakdowns are to be reported with a positive sign, even though D.995 enters with a negative sign in D.99r, capital transfer revenue.
D.995a	Taxes on products assessed but unlikely to be collected	see D.995
D.995b	Other taxes on production assessed but unlikely to be collected	see D.995
D.995c	Taxes on income assessed but unlikely to be collected	see D.995
D.995d	Other current taxes assessed but unlikely to be collected	see D.995
D.995e	Employers' actual social contributions assessed but unlikely to be collected	see D.995
D.995f	Households' actual social contributions assessed but unlikely to be collected	see D.995
D.995fe	Employees' actual social contributions assessed but unlikely to be collected	see D.995
D.995fs	Actual social contributions by self-employed persons assessed but unlikely to be collected	voluntary; see D.995
D.995fn	Actual social contributions by non-employed persons assessed but unlikely to be collected	voluntary; see D.995
D.995g	Capital taxes assessed but unlikely to be collected	see D.995
ODB	Total revenue from taxes and social contributions after deduction of amounts assessed but unlikely to be collected
ODC	Total revenue from taxes and net social contributions (including imputed social contributions) after deduction of amounts assessed but unlikely to be collected
ODD	Total revenue from taxes and compulsory social contributions after deduction of amounts assessed but unlikely to be collected

Table 10 — Main aggregates by region, NUTS levels 2 and 3 — annual
Data shall be reported from 2000 onwards, except for Gross value added in previous year prices which shall be reported from 2001. Member States composed of only one NUTS level 3 territorial unit as defined in the nomenclature of territorial units for statistics in Regulation (EC) No 1059/2003 shall not be obliged to provide this table. Member States composed of only one NUTS level 2 territorial unit shall not be obliged to provide the variables of this table for Regional level NUTS level 2. The transmission of data that have not been revised is voluntary.

Code	Variable	NACE breakdown				Regional level	Deadline
Code	Variable	TOTAL	A*6	A*10	N.a.	Regional level	Deadline
B.1g	Gross value added at basic prices (current prices)	x	o	o		NUTS 2	12 months
		x	x	x		NUTS 2	24 months
		x	x	o		NUTS 3	24 months
B.1g	Gross value added at basic prices (previous year prices)	x	o	o		NUTS 2	24 months
ETO	Employment in thousands of persons	x	o	o		NUTS 2	12 months
		x	x	x		NUTS 2	24 months
		x	x	o		NUTS 3	24 months
EEM	Employees in thousands of persons	o	o	o		NUTS 2	12 months
		x	x	x		NUTS 2	24 months
		x	x	o		NUTS 3	24 months
SELF	Self-employed in thousands of persons	o	o	o		NUTS 2	12 months
		x	x	x		NUTS 2	24 months
		x	x	o		NUTS 3	24 months
ETO	Employment in thousands of hours worked	x	x	o		NUTS 2	24 months
EEM	Employees in thousands of hours worked	x	x	o		NUTS 2	24 months
SELF	Self-Employed in thousands of hours worked	x	x	o		NUTS 2	24 months
POP	Population in thousands of persons				x	NUTS 2	12 months
POP	Population in thousands of persons				x	NUTS 3	24 months
D.1	Compensation of employees	x	x	x		NUTS 2	24 months
P.51g	Gross fixed capital formation (current prices)	x	x	x		NUTS 2	24 months
B.1*g	Gross domestic product at market prices (current prices)				o	NUTS 2	12 months
B.1*g	Gross domestic product at market prices (current prices)				o	NUTS 3	24 months

Table 11 — General government expenditure by function (COFOG) — annual
Data shall be reported in current prices in millions of national currency (with reporting precision at least 1 million of national currency) at t+11 months. Data shall be reported on a compulsory basis (subject to exceptions specified under notes below): - by COFOG divisions and total COFOG for general government (S.13) and general government subsectors (central government S.1311, state government S.1312, local government S.1313 and social security funds S.1314) from reference year 1995; - by COFOG groups for general government (S.13) from reference year 2001. Additional detail (by COFOG group, by subsectors, by ESA transaction and reference periods) as specified below can be reported on a voluntary basis. Subsector data shall be reported as consolidated in items property income (D.4), other current transfers (D.7) and capital transfers (D.9) (and their sub-items; partly consolidated in total expenditure TE) within each subsector but not between subsectors. Sector S.13 data equals the sum of subsector data, except for items D.4, D.7 and D.9 (and their sub-items and TE) which should be consolidated between subsectors (with voluntary counterpart information from the expenditure side). Data reported shall be consistent with data reported in table 2, with exception of any vintage differences.
Code	List of transactions by COFOG total, divisions and groups for the general government and its subsectors	Notes
P.5 + NP	Gross capital formation + Acquisitions less disposals of non-financial non-produced assets
P.5	Gross capital formation
P.51g	Gross fixed capital formation	voluntary for subsectors
NP	Acquisitions less disposals of non-financial non-produced assets
D.1	Compensation of employees
D.3	Subsidies	To be reported with a positive sign.
D.4	Property income
D.4p_S.1311	of which, to subsector central government (S.1311)	voluntary
D.4p_S.1312	of which, to subsector state government (S.1312)	voluntary
D.4p_S.1313	of which, to subsector local government (S.1313)	voluntary
D.4p_S.1314	of which, to subsector social security funds (S.1314)	voluntary
D.62 + D.632	Social benefits other than social transfers in kind and social transfers in kind - purchased market production
D.62	Social benefits other than social transfers in kind	voluntary up to reference year 2011
D.632	Social transfers in kind - purchased market production	voluntary up to reference year 2011
P.2 + D.29 + D.5 + D.8	Intermediate consumption + Other taxes on production + Current taxes on income, wealth, etc.+ Adjustment for the change in pension entitlements	voluntary
P.2	Intermediate consumption
D.29 + D.5 + D.8	Other taxes on production + Current taxes on income, wealth, etc.+ Adjustment for the change in pension entitlements
D.7	Other current transfers
D.7p_S.1311	of which, to subsector central government (S.1311)	voluntary
D.7p_S.1312	of which, to subsector state government (S.1312)	voluntary
D.7p_S.1313	of which, to subsector local government (S.1313)	voluntary
D.7p_S.1314	of which, to subsector social security funds (S.1314)	voluntary
D.9	Capital transfers	No amounts for D.995 are to be included under D.9p. D.995 is to be deducted from D.99r.
D.9p_S.1311	of which, to subsector central government (S.1311)	voluntary
D.9p_S.1312	of which, to subsector state government (S.1312)	voluntary
D.9p_S.1313	of which, to subsector local government (S.1313)	voluntary
D.9p_S.1314	of which, to subsector social security funds (S.1314)	voluntary
D.92	Investment grants	voluntary for subsectors
TE	Total expenditure
P.3	Final consumption expenditure
P.31	Individual consumption expenditure	voluntary for COFOG divisions and groups; the P.3 allocation to COFOG groups implies the split into P.31 and P.32.
P.32	Collective consumption expenditure	voluntary for COFOG divisions and groups; the P.3 allocation to COFOG groups implies the split into P.31 and P.32.

Table 13 — Households (S.14) accounts by region (NUTS 2)
Data in current prices to be reported from 2000 at t+24 months after the reference period. For the period 2000-2011, S.14 + S.15 can be reported instead of S.14. Member States composed of only one NUTS level 3 territorial unit as defined in the nomenclature of territorial units for statistics in Regulation (EC) No 1059/2003 shall not be obliged to provide this table. The transmission of data that have not been revised is voluntary.
Code	Transaction	Uses	Resources
B.2n + B.3n	Operating surplus, net/Mixed income, net		x
D.1	Compensation of employees		x
D.4	Property Income	x	x
B.5n	Balance of primary income, net	x
D.5	Current taxes on income, wealth, etc.	x
D.61	Net social contributions	x	o
D.62	Social benefits other than social benefits in kind	o	x
D.7	Other current transfers	x	x
B.6n	Disposable income, net	x
D.63	Social transfers in kind		o
B.7n	Adjusted disposable income, net	o
P.3	Household final consumption expenditure (national concept)	o
P.51c	Consumption of fixed capital	o

Legend:

x	mandatory
o	optional
	non relevant cells

Table 15 — Supply table at basic prices, including transformation into purchasers' prices
Data shall be provided in current prices (from 2010) and previous year prices (from 2015) for NACE (n=64, voluntarily n=88) and CPA (m=64, voluntarily m=88) at t+36 months after the reference period. The transmission of data that have not been revised is voluntary.
			Industries (NACE)	Σ (1)	Imports(1) (cif)	Total supply at basic prices	Trade and transport margins	Taxes less subsidies on products	Total supply at purchasers' prices
			1 … n
			(1)	(2)	(3)	(4)	(5)	(6)	(7)
Products (CPA)	1…m	(1)	Output by product and by industry at basic prices		a) Intra EU(2) (cif)
					a.1) Intra euro-area(2) (cif)
					a.2) Extra euro-area(2) (cif)
					b) Extra EU(2) (cif)
					c) Total
Σ (1)			Total output by industry
Adjustment Items:		(2)
— Cif/fob adjustments on imports
— Direct purchase abroad by residents
(1) + (2)
Total of which		(3)
- Market Output
- Output for own final use
- Non-market output

(1) The concept to apply to the data by products in supply and use tables and input-output tables is the domestic concept. Adjustments to the national concept (direct purchases abroad by residents) are included as row totals in part (2) of the table. Imports cif by products do not include direct purchases abroad by residents.

(2) Imports should be broken down into:

a) S.21 Member States and institutions and bodies of the European Union, a1) S.2I Member States of the euro area, the European Central Bank and other institutions and bodies of the euro area, a2) S.21 - S.2I Member States not in the euro area and institutions and bodies of the European Union (except the European Central Bank and other institutions and bodies of the euro area), and b) S.22 Non-member countries and international organisations non-resident in the EU, taking into account that:

• They should represent the actual composition at the end of each reference period (‘evolving composition’);

• Member States of the euro area have to provide all breakdowns as mentioned under a), a1), a2) and b); Member States not in the euro area should provide the breakdowns as mentioned under a) and b), but the provision of the breakdowns mentioned under a1) and a2) is voluntary.

Table 16 — Use table at purchasers' prices* - annual
Data shall be provided in current prices (from 2010) and previous year prices (from 2015) for NACE (n=64, voluntarily n=88) and CPA (m=64, voluntarily m=88) at t+36 months after the reference period. Five additional tables* shall be provided on a five yearly basis. The transmission of data that have not been revised is voluntary.
		Industries (NACE)	 (1)	Final uses	 (3)	 (1) +  (3)
		1…n	 (1)	a) b) c) d) e) f) g) h) i) j) k) l)	 (3)	 (1) +  (3)
		(1)	(2)	(3)	(4)	(5)
Products (CPA) 1…m	(1)	Intermediate consumption at purchasers' prices by product and by industry		Final uses at purchasers' prices(1): Final consumption expenditure: a) By households b) By NPISH c) By general government d) Total Gross capital formation: e) Gross fixed capital formation f) Changes in inventories(2) g) Changes in valuables(2) h) Changes in inventories and valuables i) Total Exports fob(3): j) Intra EU(3) j1) - Intra euro-area(3) j2) - Extra euro-area(3) k) Extra EU(3) l) Total m) (voluntary data) - Re-export of goods(4) - Export of second hand goods(4) - Merchanting(4) - Goods sent abroad before processing (outward processing, ie. reporting country is the principal)(4) - Goods sent abroad after processing (inward processing, ie. reporting country processes)(4) - Processing fees(4)
 (1)	(2)	Total intermediate consumption by industry		Total final uses by type		Total use
Adjustment items: - Cif/fob adjustments on exports - Direct purchases abroad by residents - Purchases on the domestic territory by non-resident	(3)			Only exports Only final consumption expenditure of households Only final consumption expenditure of households and exports	Only exports Only final consumption expenditure of households Only final consumption expenditure of households and exports
 (2) +  (3)	(4)
- Compensation of employees(2) Wages and salaries(2) - Other taxes less subsidies on production(2) - Consumption of fixed capital(2) - Operating surplus, net(2) - Operating surplus, gross(2) - Mixed income, gross(2) (4)	(5)





Gross value added at basic prices	(6)
Total output at basic prices	(7)

Supplementary voluntary data	(8)
- Gross fixed capital formation(4) - Gross fixed capital stock(4) -Employment (Hours worked and persons employed - in thousands) (4)	(8)

* The five additional tables mentioned below are required on a five-yearly basis (for reference years ending with 0 or 5). Transmission of these five additional tables is compulsory at current prices and voluntary in previous year's prices.

The five tables are:

- use table at basic prices (made of row-blocks (1) – (7)).

- use table for domestic output at basic prices (made of row-blocks (1) and (2))

- use table for imports at basic prices (made of row-blocks (1) and (2)).

- table of trade and transport margins (made of row-blocks (1) and (2)).

- table of taxes less subsidies on products (made of row-blocks (1) and (2)).

(1) The concept to apply to the data by products in supply and use tables and input-output tables is the domestic concept. Adjustments to the national concept (direct purchases abroad by residents and purchases on the domestic territory by non-residents) are included as row totals in part (3) of the table. Final consumption expenditure by households by products does not include direct purchases abroad by residents. Final consumption expenditure by households by products includes purchases on the domestic territory by non-residents. Exports fob by products do not include purchases on the domestic territory by non-residents.

(2) Only in current prices.

(3) Exports should be broken down into:

j) S.21 Member States and institutions and bodies of the European Union, j1) S.2I Member States of the euro area, the European Central Bank and other institutions and bodies of the euro area, j2) S.21 - S.2I Member States not in the euro area and institutions and bodies of the European Union (except the European Central Bank and other institutions and bodies of the euro area), and k) S.22 Non-member countries and international organisations non-resident in the EU, taking into account that:

• They should represent the actual composition at the end of each reference period (‘evolving composition’);

• Member States of the euro area have to provide all breakdowns as mentioned under j), j1), j2) and k); Member States not in the euro area should provide the breakdowns as mentioned under j) and k), but the provision of the breakdowns mentioned under j1) and j2) is voluntary.

(4) On a voluntary basis.

Table 17 — Symmetric input-output table at basic prices* (product by product**) – five yearly
Data shall be provided in current prices (from 2010) (n=64, voluntarily n=88) on a five yearly basis (years ending by 0 and 5) at t+36 months after the reference period. Data at previous years’ prices are voluntary. The transmission of data that have not been revised is voluntary.
		Products	 	Final uses	 	
		1...n	 	a) b) c) d) e) f) g) h) i) j) k) l)	 	
		(1)	(2)	(3)	(4)	(5)
Products 1…n	(1)	Intermediate consumption at basic prices (product by product)		Final uses at basic prices(1):

				Final consumption expenditure:
				a) By households
				b) By NPISH
				c) By general government
				d) Total

				Gross capital formation:
				e) Gross fixed capital formation
				f) Changes in inventories(2)
				g) Changes in valuables(2)
				h) Changes in inventories and valuables
				i) Total
				Exports(3):
				j) Intra EU(3)
				j1) - Intra euro-area(3)
				j2) - Extra euro-area(3)
				k) Extra EU(3)
				l) Total
 	(2)	Total intermediate consumption at basic prices by product		Final use by type at basic prices		Total use at basic prices
Use of imported products***		Total intermediate consumption of imported products by product, cif		Final use of imported products, cif		Total imports
Taxes less subsidies on products	(3)	Taxes less subsidies on products by product		Taxes less subsidies on products by type of final use		Total taxes less subsidies on products
 	(4)	Total intermediate consumption at purchasers' prices by product		Total final uses by type at purchasers' prices		Total use at purchasers' prices
- Compensation of employees(4)	(5)
Wages and salaries (4)
- Other taxes less subsidies on production(4)
- Consumption of fixed capital(4)
- Operating surplus, net(4)
- Operating surplus, gross(4)
- Mixed income, gross(2)(4)
Gross value added at basic prices	(6)
Total output at basic prices	(7)
Imports intra EU(3) cif	(8)
- Intra euro-area(3)
- Extra euro-area(3)
Imports extra EU(3) cif
 	(9)	Imports cif by product
Total supply at basic prices	(10)	Supply at basic prices by product

* Transmission of the two additional tables mentioned below is compulsory in current prices:

- symmetric input-output table for domestic output at basic prices (made of row-block (1), row-block (2), row "use of imported products", row-blocks (3) and (4))

- symmetric input-output table for imports at basic prices (made of row-blocks (1) and (2))

** Industry by industry provided that industry by industry is a good approximation of product by product.

*** Only for the sub-table for domestic output.

(1) The concept to apply to the data by products in supply and use tables and input-output tables is the domestic concept. Adjustments to the national concept (direct purchases abroad by residents and purchases on the domestic territory by non-residents) are included as row totals. Final consumption expenditure by households by products does not include direct purchases abroad by residents. Final consumption expenditure by households by products includes purchases on the domestic territory by non-residents. Exports fob by products do not include purchases on the domestic territory by non-residents.

(2) On a voluntary basis.

(3) Imports and exports should be broken down into:

• They should represent the actual composition at the end of each reference period (‘evolving composition’);

(4) data should be provided in current prices.

Table 20 – Cross classification of fixed assets by economic activity and by asset (stocks) — annual
Data on fixed assets shall be reported at t+24 months after the reference period gross and net (g/n), in current replacement costs (CURC) from 2000, in previous year's replacement costs (PYRC) from 2001; the transmission of chain linked replacement volumes (CLRV) is optional (o).
Code	Assets	Units: CURC, PYRC, CLRV (o)
		NACE Rev.2 Breakdown up to
		TOTAL	A10/A21	A38/A64/A*88
AN.11	Fixed assets	g/n	g/n	o
AN.111	Dwellings	g/n	g/n	o
AN.112	Other buildings and structures	g/n	g/n	o
AN.1121	Buildings other than dwellings	o	o	o
AN.1122	Other structures	o	o	o
AN.1123	Land improvements	o	o	o
AN.113+ AN.114	Machinery and equipment + weapon systems	g/n	g/n	o
AN.1131	Transport equipment	g/n	g/n	o
AN.1132	ICT equipment	g/n	g/n	o
AN.11321	Computer hardware	g/n	o	o
AN.11322	Telecommunications equipment	g/n	o	o
AN.1139+AN.114	Other machinery and equipment + weapon systems	g/n	o	o
AN.115	Cultivated biological resources	g/n	g/n	o
AN.117	Intellectual property products	g/n	g/n	o
AN.1171	Research and development	o	o	o
AN.1172	Mineral exploration and evaluation	o	o	o
AN.1173	Computer software and databases	g/n	o	o
AN.11731	Computer software	o	o	o
AN.11732	Databases	o	o	o
AN.1174	Entertainment, literary or artistic originals	o	o	o
AN.1179	Other intellectual property products	o	o	o

Table 22 – Capital formation by economic activity and by asset (transactions) — annual
Data shall be reported at t+9 months after the reference period for NACE breakdowns up to A10 and at t+24 months up to A21 as specified below; the transmission of data for other assets and A*38/64/88 breakdowns are optional (o). Data shall be reported in current prices (CUP), in previous year's prices (PYP) and chain linked volumes (CLV); the starting year for reporting CUP or CLV is 1995 or 2000 as specified below; for PYP it shall be one year later 1996 or 2001.
Code	Breakdowns by asset:	t+9	t+24	Unit: CUP, PYP, CLV
P.51g	Gross Fixed Capital Formation : x for breakdowns and years specified below
AN.11	Fixed assets	A*10	A*21	1995/6
AN.111	Dwellings	A*10	A*21	1995/6
AN.112	Other buildings and structures	A*10	A*21	1995/6
AN.1121	Buildings other than dwellings	o	o	o
AN.1122	Other structures	o	o	o
AN.1123	Land improvements	o	o	o
AN.113+ AN.114	Machinery and equipment + weapon systems	A*10	A*21	1995/6
AN.1131	Transport equipment	A*10	A*21	1995/6
AN.1132	ICT equipment	A*10	A*21	2000/1
AN.11321	Computer hardware	o	Total	2000/1
AN.11322	Telecommunications equipment	o	Total	2000/1
AN.1139+AN.114	Other machinery and equipment + weapon systems	o	Total	2000/1
AN.115	Cultivated biological resources	A*10	A*21	1995/6
AN.117	Intellectual property products	A*10	A*21	1995/6
AN.1171	Research and development	o	Total	2000/1
AN.1172	Mineral exploration and evaluation	o	o	o
AN.1173	Computer software and databases	o	Total	2000/1
AN.11731	Computer software	o	o	o
AN.11732	Databases	o	o	o
AN.1174	Entertainment, literary or artistic originals	o	o	o
AN.1179	Other intellectual property products	o	o	o
P.52	Changes in inventories by economic activity	A*10	o	1995/6
P.53	Acquisitions less disposals of valuables	Total	o	1995/6
P.5g	Gross capital Formation	Total	o	1995/6
P.51c	Consumption of fixed capital by economic activity and asset type	o	o	o

Table 25 — Non-financial accounts of general government — quarterly
Data shall be reported at current prices in millions of national currency (with reporting precision at least at 1 million of national currency) from reference quarter 2002Q1 at t+3 months after the end of the reference period. Subject to exceptions described below, non-seasonally adjusted data for the general government sector (S.13) is to be reported on a compulsory basis. Data for the subsectors of general government can be reported on a voluntary basis: - S.1311 central government - S.1312 state government - S.1313 local government - S.1314 social security funds. Data for Institutions and bodies of the European Union (S.212) can be transmitted on a voluntary basis for taxes on production and imports D.2r), taxes on products (D.21r) and other taxes on production (D.29r). Seasonally and calendar adjusted data can be reported on a voluntary basis, with exception of the following items at S.13 level: total revenue (TR), total expenditure (TE) and net lending (+) / net borrowing (-) (B.9). The latter are to be reported on a compulsory basis with a deadline of t+107 days after the end of the reference period. Member States shall provide metadata on seasonal adjustment comprising a short description of the general characteristics of the seasonal adjustment method, i.e. direct or indirect approach, seasonal adjustment method and associated software, presence of calendar effects, benchmarking to annual data as well as the specific models used. Eurostat shall provide technical help on seasonal adjustment in accordance with Member States requirements. Subsector data shall be reported as consolidated in items property income (D.4), other current transfers (D.7) and capital transfers (D.9) (and their sub-items; partly consolidated in total expenditure and total revenue - TE and TR) within each subsector but not between subsectors). Sector S.13 data equals the sum of subsector data, except for items D.4, D.7 and D.9 (and their sub-items and aggregations) which shall be consolidated between subsectors. Data shall be based on direct information available from basic sources, such as for example public accounts or administrative sources, representing, for taxes on production and imports (D.2r), current taxes on income and wealth, etc. (D.5r), capital taxes (D.91r), actual social contributions (D.611 and D.613 combined) as well as social benefits (D.62p), at least 90 % of the amount of the category. Direct information shall be completed by coverage adjustments, if needed, and by conceptual adjustments in order to bring quarterly data in line with ESA 2010 concepts. The quarterly data and the corresponding annual data reported in table 2 and data reported under Regulation (EC) No 479/2009, shall be consistent with exception of vintage differences at non-coinciding transmission deadlines. Member States shall provide the Commission (Eurostat) with a description of the sources and methods used to compile the data at the same time as they start to transmit quarterly data according to the timetable provided for by this Regulation. Any revision of the initial description of the sources and methods used to compile the quarterly data shall be provided to the Commission (Eurostat) when the revised data are communicated. Data transmissions shall be accompanied by a reporting on major events and major revisions.
Code	Transaction	Notes
P.1	Output
P.11 + P.12 + P.131	Market output, output for own final use and payments for non-market output
P.2	Intermediate consumption
B.1g	Value added, gross	voluntary
P.51c	Consumption of fixed capital
D.1p	Compensation of employees, expenditure
D.29p	Other taxes on production, expenditure
D.39r	Other subsidies on production, revenue	to be reported with a positive sign
D.2r	Taxes on production and imports, revenue	can be reported on a voluntary basis for sector S.212
D.21r	Taxes on products, revenue	see D.2r
D.211r	Value added types taxes (VAT), revenue
D.29r	Other taxes on production, revenue	see D.2r
D.4r	Property income, revenue
D.41r	Interest, revenue
D.42r + D.43r + D.44r + D.45r	Other property income, revenue
D.3p	Subsidies, expenditure	to be reported with a positive sign
D.31p	Subsidies on products, expenditure	to be reported with a positive sign
D.39p	Other subsidies on production, expenditure	to be reported with a positive sign
D.4p	Property income, expenditure
D.41p	Interest, expenditure
D.42p + D.43p + D.44p + D.45p	Other property income, expenditure
D.5r	Current taxes on income, wealth etc., revenue
D.51r	Taxes on income, revenue	voluntary
D.59r	Other current taxes, revenue	voluntary
D.61r	Net social contributions, revenue
D.611r	Employers' actual social contributions
D.613r	Households' actual social contributions
D.7r	Other current transfers, revenue
D.5p	Current taxes on income, wealth etc., expenditure
D.62p	Social benefits
D.632p	Social transfers in kind — purchased market production, expenditure
D.62p + D.632p	Social benefits other than social transfers in kind and social transfers in kind — purchased market production, expenditure
D.7p	Other current transfers, expenditure
P.3	Final consumption expenditure
P.31	Individual consumption expenditure
P.32	Collective consumption expenditure
D.8	Adjustment for the change in pension entitlements
B.8g	Saving, gross
D.9r	Capital transfers, revenue
D.91r	Capital taxes, revenue
D.92r + D.99r	Investment grants and other capital transfers, revenue
D.9p	Capital transfers, expenditure
D.92p	Investment grants, expenditure
P.5	Gross capital formation
P.51g	Gross fixed capital formation
P.52 + P.53	Changes in inventories and acquisitions less disposals of valuables
NP	Acquisitions less disposals of non-financial non-produced assets
P.5 + NP	Gross capital formation and acquisitions less disposals of non-financial non-produced assets
B.9	Net lending (+)/ net borrowing (—)	seasonally and calendar adjusted data compulsory for S.13 at t+107 days after the end of the reference quarter
TE	Total expenditure	see B.9
TR	Total revenue	see B.9
D.995	Capital transfers from general government to relevant sectors representing taxes and social contributions assessed but unlikely to be collected	voluntary; D.995 is to be deducted from D.99r. No amounts for D.995 are to be included under D.9p. D.995 is to be reported with a positive sign.

Table 26 — Balance sheets for non-financial assets — annual
Data shall be reported at t+24 months after the reference period in current prices (CUP) starting from 1995, 2000 or 2012 as specified; additional breakdowns are optional (o).
Code	List of variables	S.1	S.11, S.12, S.13, S.14+S.15 Split of S.14 and S.15 optional (o)
Code	List of variables	Unit: CUP
AN.1	Produced non-financial assets	o	o
AN.11+AN12	Fixed assets + inventories	2012	2012
AN.11	Fixed assets	2000	2012
AN.111	Dwellings	1995	1995
AN.112	Other buildings and structures	2000	2012
AN.1121	Buildings other than dwellings	2012	2012
AN.1122	Other structures	2012	2012
AN.1123	Land improvements	o	o
AN.113+ AN.114	Machinery and equipment + Weapons systems	2000	2012
AN.1131	Transport equipment	o	o
AN.1132	ICT equipment	o	o
AN.11321	Computer hardware	o	o
AN.11322	Telecommunications equipment	o	o
AN.1139+AN.114	Other machinery and equipment + weapon systems	o	o
AN.115	Cultivated biological resources	2000	2012
AN.117	Intellectual property products	2000	2012
AN.1171	Research and development	o	o
AN.1172	Mineral exploration and evaluation	o	o
AN.1173	Computer software and databases	o	o
AN.11731	Computer software	o	o
AN.11732	Databases	o	o
AN.1174	Entertainment, literary or artistic originals	o	o
AN.1179	Other intellectual property products	o	o
AN.11+AN.12	Fixed assets + Inventories	2012	2012
AN.12	Inventories	2012	2012
AN.13	Valuables	o	o
AN.2	Non-produced non-financial assets	o	o
AN.21	Natural resources	o	o
AN.211	Land	o	(S.14+S.15): 1995
AN.211	Land	o	S.11, S.12, S.13: o
AN.2111	Land underlying buildings and structures	o	o
AN.212	Mineral and energy reserves)	o	o
AN.213 + AN.214	Non-cultivated biological resources and water resources	o	o
AN.215	Other natural resources	o	o
AN.22	Contracts, leases and licences	o	o
AN.23	Purchases less sales of goodwill and marketing assets	o	o

Table 27—Financial accounts and balance sheets of general government — quarterly
Data shall be transmitted in millions of national currency (with reporting precision at least at 1 million of national currency) from reference quarter 1999Q1 for the general government sector and its subsectors. The reporting deadline for provisional data is t+85 days after the end of the reference quarter. Member States shall retransmit finalised data including any data updates or other revisions at t+3 months. If data transmitted at t+85 days is flagged ‘not published’ at national level, the data shall not be published at European level. Data is to be reported on a compulsory basis for: – S.13 general government – consolidated within and between subsector (S.13C) and – non-consolidated (S.13N) – S.1311 central government – consolidated within the subsector – S.1312 state government – consolidated within the subsector – S.1313 local government – consolidated within the subsector – S.1314 social security funds – consolidated within the subsector. Transactions and balance sheet items are to be reported on a compulsory basis (subject to exceptions specified in notes below). Other changes in volume (K.3 catastrophic losses + K.4 uncompensated seizures + K.5 other changes in volume n.e.c. + K.6 changes in classification) and nominal holdings gains and losses (K.7) can be reported by instrument on a voluntary basis. Some counterpart sector information is compulsory – as specified in notes below – while other counterpart sector information can be transmitted on a voluntary basis for the following counterpart sectors: – S.11 non-financial corporations – S.12 financial corporations – S.128 + S.129 insurance corporations and pension funds – S.14+S.15 households and non-profit institutions serving households – total economy other than S.13 – – S.2 rest of the world. Member States shall provide the Commission (Eurostat) with a description of the sources and methods used to compile the data. Member States shall inform the Commission (Eurostat) of any changes to this initial description when they communicate the revised data. With a view to achieving high-quality statistics, quarterly data for financial transactions and for financial assets and liabilities shall be based as far as possible on information directly available within general government. However, quarterly data on unquoted shares (AF.512) and other equity (AF.519) held by general government units, may be estimated by interpolating and extrapolating information on the respective annual data. The quarterly data and the corresponding annual data reported in accordance with Regulation (EC) No 479/2009 shall be consistent at coinciding transmission deadlines. Data transmissions shall be accompanied by a reporting on major events and major revisions.
Code/instrument)	Transactions / balance sheet items / other change in volume / nominal holding gains and losses – for assets and liabilities – for general government and its subsectors	Notes
B.9f / BF.90	Net financial transactions / net financial worth
(A)F	Financial transactions / total assets or liabilities (balance)
(A)F.1	Monetary gold and special drawing rights (SDRs)
(A)F.2	Currency and deposits
(A)F.21	Currency	voluntary
(A)F.22	Transferable deposits	voluntary
(A)F.29	Other deposits	voluntary
(A)F.3	Debt securities	counterpart sector information compulsory for S.1311 and S.1314 assets vis-à-vis: S.11, S.12, S.128+S.129 and S.2
(A)F.31	Short-term securities	see (A)F.3
(A)F.32	Long-term securities	see (A)F.3
(A)F.4	Loans	counterpart sector information compulsory for S.1311 and S.1314 assets vis-à-vis S.11, S.128+S.129 and S.14+S.15; S.1311 and S.1314 liabilities vis-à-vis S.128+S.129
(A)F.41	Short-term loans	see (A)F.4
(A)F.42	Long-term loans	see (A)F.4
(A)F.5	Equity and investment fund shares	counterpart sector information compulsory for S.1311 and S.1314 assets vis-à-vis S.11, S.12, S.128+S.129 and S.2
(A)F.51	Equity
(A)F.511	Listed shares	voluntary
(A)F.512	Unlisted shares	voluntary
(A)F.519	Other equity	voluntary
(A)F.52	Investment fund shares/ units
(A)F.521	Money market fund shares/ units	voluntary
(A)F.522	Non-money market fund shares/ units	voluntary
(A)F.6	Insurance, pensions and standardised guarantees
(A)F.61	Non-life insurance technical reserves
(A)F.62	Life insurance and annuity entitlements	voluntary
(A)F.63 + (A)F.64 + (A)F.65	Pensions entitlements, claims of pension funds on pension managers and entitlements to non-pension benefits
(A)F.63	Pension entitlements	voluntary
(A)F.64	Claims of pension funds on pension managers	voluntary
(A)F.65	Entitlements to non-pension benefits	voluntary
(A)F.66	Provisions for call under standardised guarantees
(A)F.7	Financial derivatives and employee stock options
(A)F.8	Other accounts receivable / payable
(A)F.81	Trade credits and advances	voluntary
(A)F.89	Other accounts receivable, excluding trade credits and advances	voluntary

Table 28 — General government gross debt (Maastricht debt)— quarterly
Data shall be transmitted in current prices in millions of national currency (with reporting precision at least at 1 million of national currency) from 2000Q1 at t+3 months after the end of the reference period for the general government sector and its subsectors. General government sector (S.13) and subsector breakdown (central government S.1311, state government S.1312, local government S.1313 and social security funds S.1314) are to be reported on a compulsory basis, subject to exceptions below. Sector and subsector breakdowns, which may be reported on a voluntary basis: - S.13111 budgetary central government, - S.13112 extra-budgetary central government, - S.11001 public non-financial corporations, - S.12001 public financial corporations, - S.13 + S.11001 + S.12001 public sector. Subsector data should be consolidated within each subsector but not between subsectors. General government is to be reported as consolidated within and between subsectors. General government gross debt is to be reported as the level at face value outstanding at end of quarter corresponding to the definition in Regulation (EC) No 479/2009 as amended. Data reported shall be consistent with data reported under Regulation (EC) No 479/2009, with exception of any vintage differences at non-coinciding transmission deadlines.
Code	Liabilities	Notes
GD	Total = gross debt
GD XDC	Gross debt denominated in domestic currency	voluntary
GD X1	Gross debt denominated in foreign currency	voluntary
GD S.1	Gross debt held by domestic creditors (S.1)	voluntary
GD S.2	Gross debt held by external creditors (S.2)	voluntary
GD TS	Gross debt with short-term remaining maturity	voluntary
GD LL	Gross debt with long-term remaining maturity	voluntary
AF.2	Currency and deposits
AF.21	Currency
AF.22 + AF.29	Deposits
AF.3	Debt securities
AF.31	Short-term debt securities
AF.32	Long-term debt securities
AF.4	Loans
AF.41	Short-term loans
AF.42	Long-term loans

Table 28A — General government gross debt (Maastricht debt) — structure, annual
Data shall be transmitted in current prices in millions of national currency (with reporting precision at least at 1 million of national currency, exceptions detailed below) for the general government sector and its subsectors. Compulsory data shall be transmitted by t+100 days and t+283 days after the end of the reference period. Voluntary data should be transmitted by t+132 days and by t+283 days after the end of the reference period. General government sector (S.13) and subsector breakdown (central government S.1311, state government S.1312, local government S.1313 and social security funds S.1314) are to be reported on a voluntary basis, subject to exceptions below. Compulsory data shall be reported for the previous four reference years. Voluntary and compulsory data may be reported from 1995 onwards. Counterpart (sub)sector breakdowns: - S.11 non-financial corporations - S.12 financial corporations o S.121 central bank – only for selected items indicated below. o S.122 + S.123 deposit-taking corporation other than the central bank and money market funds o S.124 + S.125 + S.126 + S.127 + S.128 + S.129 (S.12P) other financial corporations - S.1311 central government - S.1312 state government - S.1313 local government - S.1314 social security funds - S.14+S.15 households and NPISHs - S.11+S.14+S.15 non-financial corporations, households and NPISHs - S.2 rest of the world - S.1 + S.2 total. Maturity breakdown (original and remaining maturity): - Total, - < 1 (incl.) year, - 1-5 (incl.) years, - 5-10 (incl.) years, - 10-30 (excl.) years, - > 30 (incl.) years, - > 1 year. Currency denomination breakdown: - national currency - all foreign currencies - Euro - US Dollar - Japan Yen - Swiss francs - British pound sterling - other foreign currencies Subsector data should be consolidated within each subsector but not between subsectors. General government is to be reported as consolidated within and between subsectors. General government gross debt (balance sheet data) is to be reported as the level at face value outstanding at end of quarter corresponding to the definition in Regulation (EC) No 479/2009 as amended. General government transactions in Maastricht debt liabilities shall be reported at market value. Data reported shall be consistent with data reported under Regulation (EC) No 479/2009.
Code	Liabilities of general government and subsectors by original maturity and counterpart sector	Notes
GD	Total = gross debt	compulsory for total original maturity: - S.1311 vis-à-vis S.1312, S.1313, S.1314; - S.1312 vis-à-vis S.1311, S.1313, S.1314; - S.1313 vis-à-vis S.1311, S.1312, S.1314; - S.1314 vis-à-vis S.1311, S.1312, S.1313; - S.13 vis-à-vis S.1, S.2, S.121, S.122+S.123, S.12P, S.11+S.14+S.15, compulsory for: - S.13 vis-à-vis S.1+S.2 for maturities <1 (incl.) year and > 1 year, total.
AF.2	Currency and deposits
AF.21	Currency
AF.22	Transferrable deposits
AF.29	Other deposits
AF.3	Debt securities
AF.4	Loans	compulsory for total original maturity: - S.13 vis-à-vis S.121.
	Liabilities of general government at variable interest
GD	Total = gross debt, of which: at variable interest	compulsory for: S.13 for maturity >1 year, no additional voluntary transmission foreseen
	Liabilities of central and general government by remaining maturity
GD	Total = gross debt	compulsory for: S.13 for maturities <1 (incl.) year and 1-5 years (incl.)
GD	Total = gross debt, of which: at variable interest	compulsory for: S.13 for maturities 1-5 years (incl.) and >1 year
	Memo: average remaining maturity of debt	compulsory for S.13, in years and months
	Liabilities of central and general government by currency of denomination
GD	Total = gross debt	after swaps; compulsory for: S.13 for debt denominated in - national currency, - euro, - foreign currency; (voluntary) memo item (not for publication unless explicitly agreed): stock of debt in foreign currency swapped in national currency.
	Contingent liabilities of central and general government
	Guarantees	indicative counterpart sector breakdown: S.1+S.2, S.11, S.12, S.14 + S.15, S.2
	Memo items
	Apparent cost of debt	for S.13 and S.1311, percentage
AF.32	Long-term debt securities, of which: zero-coupon bonds	compulsory for S.13, no additional voluntary transmission foreseen.
	General government transactions in Maastricht debt liabilities at market value
F.2+F.3+F.4	Deposits + debt securities + loans	compulsory for S.13 for debt denominated in - national currency, - euro, - foreign currency; compulsory for S.13 for maturity >1 year; no additional voluntary transmission foreseen
F.4	Loans	compulsory for S.13 vis-à-vis S.121, no additional voluntary transmission foreseen

Table 29 — Accrued-to-date pension entitlements in social insurance(1) — three yearly

Data shall be reported from reference year 2015 onwards at t+24 months after the reference period every three years.

The transmission of data that have not been revised is voluntary.

Relations

Code

Row No

Recording

Core national accounts

Not in the core national accounts

Total pension schemes

Counter-parts: Pension entitlements of non-resident households(5)

Pension manager

Non-general government

General government

Defined contribution schemes

Defined benefit schemes and other(2) non-defined contribution schemes

Total

Defined contribution schemes

Defined benefit schemes for general government employees(3)

Classified in financial corporations

Classified in general government(4)

Classified in general government

Social security pension schemes

Code

XPC1W

XPB1W

XPCB1W

XPCG

XPBG12

XPBG13

XPBOUT13

XP1314

XPTOT

XPTOTNRH

Column number

Opening balance sheet

XAF63LS

Pension entitlements

Changes in pension entitlements due to transactions

Σ 2.1 to 2.4 – 2.5

XD61p

Increase in pension entitlements due to social contributions

XD6111

2.1

Employer actual social contributions

XD6121

2.2

Employer imputed social contributions

XD6131

2.3

Household actual social contributions

XD6141

2.4

Household social contribution supplements(6)

XD61SC

2.5

Less: Pension scheme service charges

XD619

Other (actuarial) change of pension entitlements in social security pension schemes

XD62p

Reduction in pension entitlements due to payment of pension benefits

2 + 3 — 4

XD8

Changes in pension entitlements due to social contributions and pension benefits

XD81

Transfers of pension entitlements between schemes

XD82

Change in entitlements due to negotiated changes in scheme structure

Changes in pension entitlements due to other flows

XK7

Changes in entitlements due to revaluations(7)

XK5

Changes in entitlements due to other changes in volume(7)

Closing balance sheet

1+ Σ 5 to 9

XAF63LE

Pension entitlements

Related indicators

XP1

Output

(1) The data for columns G and H should comprise three datasets based on the actuarial calculations carried out for those pension schemes. The datasets should reflect the outcomes of a sensitivity analysis with respect to the most important parameters of the calculations, as agreed by statisticians on the one hand and experts in ageing populations working under the auspices of the Economic Policy Committee on the other. The parameters to be used shall be clarified in accordance with Article 2(3) of this Regulation.

(2) Such other non-defined contribution schemes, often described as hybrid schemes, have both a defined benefit and a defined contribution element.

(3) Schemes organised by general government for its current and former employees.

(4) These are non-autonomous defined benefit schemes whose pension entitlements are recorded in the core national accounts.

(5) Counterpart data for non-resident households will only be shown separately when pension relationships with the rest of the world are significant.

(6) These supplements represent the return on members' claims on pension schemes, both through investment income on defined contribution schemes' assets and for defined benefit schemes through the unwinding of the discount rate applied.

(7) A more detailed split of these positions has to be provided for columns G and H based on the model calculations carried out for these schemes.

Legend:
	Not applicable
	Data which is not in the core accounts

ANNEX 3

List of legal acts relating to Council Regulation (EC) No 2223/96 (“ESA 1995”) which are repealed:

Regulation (EC) No 359/2002 of the European Parliament and of the Council of 12 February 2002 amending Council Regulation (EC) No 2223/96 as concerns the use of ESA 95 in the determination of Member States' payments to the VAT-based own resource. OJ L 58, 28.2.2002, p. 1;

Regulation (EC) No 1267/2003 of the European Parliament and of the Council of 16 June 2003 amending Council Regulation (EC) No 2223/96 with respect to the time limit for transmission of the main aggregates of national accounts, to the derogations concerning the transmission of the main aggregates of national accounts and to the transmission of employment data in hours worked. OJ L 180, 18.7.2003, p. 1;

Regulation (EC) No 1392/2007 of the European Parliament and of the Council of 13 November 2007 amending Council Regulation (EC) No 2223/96 with respect to the transmission of national accounts data. OJ L 324, 10.12.2007, p. 1;

Regulation (EC) No 400/2009 of the European Parliament and of the Council of 23 April 2009 amending Council Regulation (EC) No 2223/96 on the European system of national and regional accounts in the Community as regards the implementing powers conferred on the Commission. OJ L 126; 21.5.2009, p. 11;

Regulation (EC) No 1221/2002 of the European Parliament and of the Council of 10 June 2002 on quarterly non-financial accounts for general government. OJ L 179, 9.7.2002, p. 1;

Regulation (EC) No 501/2004 of the European Parliament and of the Council of 10 March 2004 on quarterly financial accounts for general government. OJ L 81, 19.3.2004, p. 1;

Regulation (EC) No 1161/2005 of the European Parliament and of the Council of 6 July 2005 on the compilation of quarterly non-financial accounts by institutional sector. OJ L 191, 22.7.2005, p. 22;

Council Regulation (EC) No 1222/2004 of 28 June 2004 concerning the compilation and transmission of data on the quarterly government debt. OJ L 233, 2.7.2004, p. 1;

Commission Regulation (EC) No 264/2000 of 3 February 2000 on the implementation of Council Regulation (EC) No 2223/96 with respect to short-term public finance statistics. OJ L 29, 4.2.2000, p. 4;

Commission Decision of 17 December 2002 (2002/990/EC) further clarifying Annex A to Council Regulation (EC) No 2223/96 as concerns the principles for measuring prices and volumes in national accounts (notified under document number C(2002) 5054);

Commission Decision of 30 November 1998 (98/715/EC) clarifying Annex A to Council Regulation (EC) No 2223/96 on the European system of national and regional accounts in the Community as concerns the principles for measuring prices and volumes (notified under document number C(1998) 3685) .

PROCEDURE – COMMITTEE RESPONSIBLE

Title	Amending Regulation (EU) No 549/2013 and repealing 11 legal acts in the field of National Accounts
References	COM(2021)0776 – C9-0461/2021 – 2021/0407(COD)
Date submitted to Parliament	10.12.2021
Committee responsible Date announced in plenary	ECON 16.12.2021
Rapporteurs Date appointed	Irene Tinagli 25.1.2022
Discussed in committee	13.6.2022
Date adopted	30.6.2022
Result of final vote	+: –: 0:	39 0 1
Members present for the final vote	Rasmus Andresen, Anna-Michelle Asimakopoulou, Isabel Benjumea Benjumea, Stefan Berger, Gilles Boyer, Engin Eroglu, Frances Fitzgerald, José Manuel García-Margallo y Marfil, Luis Garicano, Claude Gruffat, Enikő Győri, Eero Heinäluoma, Danuta Maria Hübner, France Jamet, Aurore Lalucq, Aušra Maldeikienė, Pedro Marques, Piernicola Pedicini, Lídia Pereira, Kira Marie Peter-Hansen, Alfred Sant, Pedro Silva Pereira, Paul Tang, Irene Tinagli, Ernest Urtasun, Stéphanie Yon-Courtin
Substitutes present for the final vote	Marc Angel, Nicola Beer, Lefteris Christoforou, Agnès Evren, Niels Fuglsang, Monika Hohlmeier, Georgios Kyrtsos, Margarida Marques, Monica Semedo
Substitutes under Rule 209(7) present for the final vote	Delara Burkhardt, José Manuel Fernandes, Liudas Mažylis, Alin Mituța, Maite Pagazaurtundúa
Date tabled	1.7.2022

FINAL VOTE BY ROLL CALL IN COMMITTEE RESPONSIBLE

39	+
NI	Enikő Győri
PPE	Anna-Michelle Asimakopoulou, Isabel Benjumea Benjumea, Stefan Berger, Lefteris Christoforou, Agnès Evren, José Manuel Fernandes, Frances Fitzgerald, José Manuel García-Margallo y Marfil, Monika Hohlmeier, Danuta Maria Hübner, Aušra Maldeikienė, Liudas Mažylis, Lídia Pereira
RENEW	Nicola Beer, Gilles Boyer, Engin Eroglu, Luis Garicano, Georgios Kyrtsos, Alin Mituța, Maite Pagazaurtundúa, Monica Semedo, Stéphanie Yon-Courtin
S&D	Marc Angel, Delara Burkhardt, Niels Fuglsang, Eero Heinäluoma, Aurore Lalucq, Margarida Marques, Pedro Marques, Alfred Sant, Pedro Silva Pereira, Paul Tang, Irene Tinagli
VERTS/ALE	Rasmus Andresen, Claude Gruffat, Piernicola Pedicini, Kira Marie Peter-Hansen, Ernest Urtasun

0	-

1	0
ID	France Jamet

Key to symbols:

+ : in favour

- : against

0 : abstention

[1] OJ C 218, 2.6.2022, p. 2.
[*] Amendments: new or amended text is highlighted in bold italics; deletions are indicated by the symbol ▌.
[2] OJ C […], […], p. […].
[3] Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union (OJ L 174, 26.6.2013, p. 1).
[4] Regulation (EU) 2019/516 of the European Parliament and of the Council of 19 March 2019 on the harmonisation of gross national income at market prices and repealing Council Directive 89/130/EEC, Euratom and Council Regulation (EC, Euratom) No 1287/2003 (GNI Regulation) (OJ L 91, 29.3.2019, p. 19).
[5] Council Regulation (EC) No 2223/96 of 25 June 1996 on the European system of national and regional accounts in the Community (OJ L 310, 30.11.1996, p. 1).
[6] Regulation (EC) No 359/2002 of the European Parliament and of the Council of 12 February 2002 amending Council Regulation (EC) No 2223/96 as concerns the use of ESA 95 in the determination of Member States' payments to the VAT-based own resource (OJ L 58, 28.2.2002, p. 1).
[7] Regulation (EC) No 1267/2003 of the European Parliament and of the Council of 16 June 2003 amending Council Regulation (EC) No 2223/96 with respect to the time limit for transmission of the main aggregates of national accounts, to the derogations concerning the transmission of the main aggregates of national accounts and to the transmission of employment data in hours worked (OJ L 180, 18.7.2003, p. 1).
[8] Regulation (EC) No 1392/2007 of the European Parliament and of the Council of 13 November 2007 amending Council Regulation (EC) No 2223/96 with respect to the transmission of national accounts data (OJ L 324, 10.12.2007, p. 1).
[9] Regulation (EC) No 400/2009 of the European Parliament and of the Council of 23 April 2009 amending Council Regulation (EC) No 2223/96 on the European system of national and regional accounts in the Community as regards the implementing powers conferred on the Commission (OJ L 126; 21.5.2009, p. 11).
[10] Regulation (EC) No 1221/2002 of the European Parliament and of the Council of 10 June 2002 on quarterly non-financial accounts for general government (OJ L 179, 9.7.2002, p. 1).
[11] Regulation (EC) No 501/2004 of the European Parliament and of the Council of 10 March 2004 on quarterly financial accounts for general government (OJ L 81, 19.3.2004, p. 1).
[12] Regulation (EC) No 1161/2005 of the European Parliament and of the Council of 6 July 2005 on the compilation of quarterly non-financial accounts by institutional sector (OJ L 191, 22.7.2005, p. 22).
[13] Council Regulation (EC) No 1222/2004 of 28 June 2004 concerning the compilation and transmission of data on the quarterly government debt (OJ L 233, 2.7.2004, p. 1).
[14] Commission Regulation (EC) No 264/2000 of 3 February 2000 on the implementation of Council Regulation (EC) No 2223/96 with respect to short-term public finance statistics (OJ L 29, 4.2.2000, p. 4).
[15] Commission Decision of 17 December 2002 (2002/990/EC) further clarifying Annex A to Council Regulation (EC) No 2223/96 as concerns the principles for measuring prices and volumes in national accounts (notified under document number C(2002) 5054).
[16] Commission Decision of 30 November 1998 (98/715/EC) clarifying Annex A to Council Regulation (EC) No 2223/96 on the European system of national and regional accounts in the Community as concerns the principles for measuring prices and volumes (notified under document number C(1998) 3685).

Last updated: 1 July 2022

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